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

摘要

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.