PENGARUH MORAL REASONING AUDITOR, KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN VARIABEL PROFESIONALISME SEBAGAI VARIABEL INTERVENING PADA KANTOR AKUNTAN PUBLIK DI SEMARANG

Abstract

Professionalism and audit quality for auditors are very important, therefore KAP companies in Semarang must keep these two things. Thef formulation,of theeproblem,inithis studyris how torimprove auditors' moral reasoning, competence and independence so that they have,a positive,impactton audittquality through increasing auditor professionalism. The purpose offthis studyswassto,determiethe effectoof auditorrmoral reasoning, partial and simultaneous competence andiindependenceoonaaudit professionalism and qualityrand to determine whether professionalism mediates the effect offauditor moral reasoning, competence,and independence partially on audittquality. Theppopulationrinrthis research were auditorsrwho workedrat 7 KAPsin Semarang. The samplingttechnique used,was purposive,sampling, so that the respondents were 100 people. The data analysis technique used was Two Stage Least Square (2SLS). Basedyonythe results offthe calculation, it cannbeeseennthat the auditor's moral reasoning, competence and independence partially and simultaneouslyyhave a positive,and significant effectton audit professionalism and quality,rprofessionalism does not mediateethe effectfof auditorrmoral reasoning on audit quality, however professionalism mediates theeeffect of competenceeand independenceeonaauditaquality. . It is better if KAP managers in Semarang continue to strive to improve the competence of their auditors because competence has the greatest influence on professionalism and audit quality. Increasing auditor independence must also be done, considering that the effectoof independence on professionalism and audittquality has the smallest effect. Keywords: auditor moral reasoning, competence, independence, professionalism and audit quality