Moderation Of Auditor Ethics On The Influence Of Competence, Independence And Auditor Experience On Audit Quality In Public Accounting Firm In Medan City

Irfan Irfan, Leni Deli

Abstract


This study was made to test and  prove empirically about the influence of of competency, independency and  auditor experience to audit quality wich is moderated by auditor  ethic. This study is quantitative study witch causal associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting office in Medan.Non-probability sampling was chosen to by 61 persons as sample. The Data was analyzed by  Mutiple Regresion  and Moderated Regression Analysis (MRA). The results showed that simultane ously there was  positive effect and significant competency, independency and auditor experience to the audit quality. Beside, partialy or base on T test positive effect and significant was found  between competency and independency to audit quality. But, working experience was negative not significant to audit quality. This study also found that auditor ethic could not moderated the competency influence, independency, and audit quality to working experince. For the further study it suggested to use other moderation variable wich is possibly give influence to competency,independency and auditor experiencetoauditquality.

Keywords: Auditor Ethic, Competency, Independency, Auditor Experience, Audit Quality


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E-ISSN : 3032-324X

DOI: Prefix 10.32535 by CrossREF


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