THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND PROFESSIONALISM ON AUDIT QUALITY WITH AUDIT ETHICS AS A MODERATION VARIABLE (STUDY OF PELALAWAN DISTRICT INSPECTORATE)

Abstract

The objectives of this research to empirically analyze the influence of competency, independence, and professionalism on audit quality, and to the influence of competency, independence, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in the Pelalawan Inspectorate. The population in this research are all auditors who worked on the Pelalawan Inspectorate. Sampling was conducted using a purposive sampling method and a number of samples of 39 respondents. The primary data collection method used is the questionnaire method. The data are analyzed by using Moderate Regression Analyze (MRA) technical analyzer. The results showed that the effect on the competence and independence of audit quality, while professionalism had no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect on audit quality, while the interaction of professionalism and ethical auditors has no effect on audit quality. The coefficient of determination shows that jointly competence, independence, professionalism and ethics of auditors contribute to the dependent variable (audit quality) is 62% while the remaining 38% is influenced by other factors outside of observation.