Research Paper
Year: 2022 | Month: July | Volume: 9 | Issue: 7 | Pages: 747-758
DOI: https://doi.org/10.52403/ijrr.20220779
Determinants of Audit Quality with Auditor Ethics as Moderation in Public Accounting Firm Medan City
Shabrina Tri Asti Nasution1, T. Alvi Syahri Mahzura2, Rana Fathinah Ananda3
1,2,3Faculty of Business and Economics, Universitas Medan Area, Medan, Indonesia
Corresponding Author: Shabrina Tri Asti Nasution
ABSTRACT
This research aims to analyze the influence of competence, work experience, and accountability on the quality of audits and the ethical interaction of auditors on audit quality. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderate Regression Analysis. The results showed that work experience affects the quality of audits. At the same time, the variables of competence and accountability have no significant effect on the audit quality. Auditor ethics can also not moderate the relationship of competence, work experience, and accountability to the quality of audits.
Keywords: Competence, Work Experience, Accountability, Auditor Ethics, Audit Quality
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