PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDIOTR SEBAGAI VARIABEL MODERATING(STUDI PADA AKUNTAN PUBLIK DI KOTA SEMARANG)

Abstract

This research aims to examine the Effect of Competence and Independence on Audit
Quality with Auditor Ethics as Moderating Variables, which means that auditor ethics variables
are used as moderating variables on the influence of auditor competence and auditor
independence on audit quality.
This research was conducted by survey method to public accountants who worked in
public accounting offices in Semarang City and analyzed using regression.
The results showed that competency variables affect audit quality, independence variables
affect audit quality. Meanwhile the auditor's ethics variable is not able to mediate the influence
of auditor competence and auditor independence on audit quality. This is evident because the
regression coefficients of the direct influence of these two variables are greater than the
regression coefficients by mediating auditor ethics variables.
Keywords: auditor competence, auditor independence, auditor ethics, audit quality