PENGARUH PROFESIONALISME, KOMPETENSI, OBJEKTIVITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI

Abstract

An auditor in carrying out his duties is required to produce good audit quality. Good audit quality can be produced if an auditor is able to pay attention to the factors that influence it. Professionalism, competence, objectivity, accountability, and independence are several factors that can affect audit quality. This study aims to determine the effect of professionalism, competence, objectivity, and accountability on audit quality. The location of this research was conducted in a public accounting firm in Bali Province with a total sample of 90 respondents, using a saturated sampling technique. Collecting data in this study using a survey method with a questionnaire technique. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis conducted by professionalism, competence, accountability and independence have a positive effect on audit quality. But on the other hand, objectivity has no effect on audit quality. In addition, independence cannot moderate the relationship between professionalism, competence, objectivity, and accountability for audit quality.