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All Journal International Journal of Public Budgeting, Accounting and Finance
Suhendra, Muhammad Ryan
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Economics, Econometrics & Finance

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FACTORS AFFECTING AUDIT QUALITY WITH THE ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLES IN THE FINANCIAL AUDITING AGENCY (CPC) NORTH SUMATRA REPRESENTATIVE Suhendra, Muhammad Ryan
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality. Testing the effect of Independence, Auditor Knowledge, Auditor Experience Specialization, Implementation of SPKN, on Audit Quality through Organizational Commitment as a moderating variable. The object of this research is 73 employees of BPK representatives of North Sumatra from 90 employees. The sample was selected using a total sampling method of 90 people, but the data obtained were only from 73 BPK employees representing North Sumatra. The analytical method used in this research is the Partial Least Square (PLS) approach, with the Structured Equation Modeling (SEM) equation model. The results of this study indicate that the variable Auditor Knowledge, Auditor Experience Specialization, and the application of the SPKN has a direct effect on the Audit Quality variable. Meanwhile, the independence variable does not have a direct influence on the Audit Quality variable. Then the Organizational Commitment variable cannot moderate the variables of Independence, Auditor Knowledge, Auditor Experience Specialization, and the Application of SPKN to Audit Quality.
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