PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Auditor Perwakilan BPKP Provinsi Sumatera Barat)

Abstract

This research aims to provide evidence that: (1) Competence effect on audit quality; (2) independency effect on audit quality; (3) Work experience affects the quality of audits; (4) Competence with ethics editor moderation effect on audit quality; (5) independency with ethics editor moderation effect on audit quality; (6) Experience with the work ethic editor moderating effect on audit quality.

Data collected by questionnaire survey method. the auditors Accounting Office Representative BPKP West Sumatra province, the population in this study. Primary data were obtained by distributing a questionnaire prepared in advance using a tabulation based on the answers to the questionnaire and sampling techniques used are saturated sampling method. Testing the hypothesis in this study using multiple linear regression and Moderate Regression Analysis.

Based on the research results in the regression model found that the variable competence demonstrate that competence significantly affect audit quality, variable Independence shows that independence significantly affect audit quality, variable work experience shows that work experience does not significantly affect audit quality, interaction variables Competence and ethics of auditors show that the interaction of competence and ethics of auditors significantly affect audit quality, interaction variables independence and ethics of auditors show that the interaction of independence and ethical auditors significantly affect audit quality, interaction variables work experience and ethics of auditors show that the interaction of work experience and ethics of auditors no significant effect on audit quality.

 

 

 

Keywords: Competence, Independence, Work Experience, Ethics Auditor, Quality Audit