Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable

DOI

10.2991/icobame-18.2019.36How to use a DOI?

Keywords

audit quality; competence; independence; auditor ethics

Abstract

This study aims to obtain a behavioral model of auditors working in public accounting firms in audit quality. The concept of this study is the theory of virtue. The purpose of this study was to examine the influence of competence and independence on auditor quality with auditor ethics as a moderating variable. This research method uses a quantitative approach. The variables in this study are auditor quality, auditor competence, auditor independence, and auditor ethics. The sampling technique used in this study is convenience sampling. The population in this study are auditors who work in Public Accountants in Central Java and Yogyakarta. Data analysis techniques using multiple regression. The results showed that auditor competence had a significant positive effect on audit quality. Independence has no significant negative effect on audit quality. Competence has no significant negative effect on audit quality with auditor ethics as moderating variables and independence has a significant positive effect on audit quality with auditor ethics as moderating variables.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Arief Himmawan D. N.
AU  - Cahyani Nuswandari
AU  - Ahmad Zainudin
PY  - 2019/07
DA  - 2019/07
TI  - Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 164
EP  - 166
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.36
DO  - 10.2991/icobame-18.2019.36
ID  - N.2019/07
ER  -