ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI BADAN PENGAWAS SEBAGAI VARIABEL MODERASI

Abstract

Financial institutions are one of the supports for the growth of economic activity in Indonesia which is engaged in finance to channel or collect funds from customers, financial institutions consist of banks and non-bank financial institutions. One of the non-bank financial institutions in Bali is the LPD. In maintaining and developing strategies and productivity for each LPD activity, supervision is required. Supervision comes from the LPD Supervisory Agency. A regulatory body must have professionalism, expertise, audit risk, and commitment to professionalism to produce a good quality audit. This study aims to test and obtain empirical evidence of the effect of professionalism, expertise, audit risk, and professionalism commitment to audit quality with the independence of the Supervisory Agency as a moderating variable in the Village Credit Institutions (LPD) in Karangasem Regency. The population of this study were all LPDs registered in the LPLPD of Karangasem Regency and did not experience legal problems totaling 74 LPDs. The total sample of this study was 242 supervisory bodies in LPDs in Karangasem Regency. The data analysis technique used is moderated regression analysis. The results of this study indicate that professionalism, expertise, and commitment to professionalism have a positive effect on audit quality with the independence of the supervisory body as a moderating variable. Meanwhile, audit risk has no effect on audit quality. Independence is able to moderate the effect of frofesionalism and expertise on audit quality, but independence is not able to moderate the effect of audit risk and commitment to professionalism on audit quality.