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Nelly Ervina
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Journal : Movere Journal

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Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Co-Authors Abdul Rosid Adindah Novihartina Jafar Anggraini Syahputri Arshandy, Eliza Bangun Munthe Bangun, Bangun Berlien, Richard Butarbutar, Imelda Butarbutar, Injen Pardamean Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Dermawan Perangin Angin Dewanti, Yopy Ratna Duffin Efendi Efendi Efendi, Efendi Efriliana Naibaho Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Erna Kustyarini Ernest Grace Fry Melda Saragih Harahap, Subur Hardiansyah Hardiansyah Hendrick Sasimtan Putra Herman Herman Herman HUTABARAT, METYRIA IMELDA Ika Wulandari Joni Wilson Sitopu Juan Anastasia Putri Jubi Jubi Jubi, Jubi Judijanto, Loso Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kesuma, Indrawati Mara Kevin Indajang Khairul Azwar Liper Siregar Liper Siregar Manurung, Sepbeariska Melvin M. Simanjuntak Muhammad Affar Muhammad Yudistira Arya Maulana Musa Fernando Silaen Nainggolan, Christine Dewi Nasution, Amsal Nilam Cahyariani, Vivi Palembang, Septianti Permatasari Purnama Sari, Eka Raya Panjaitan Raykes Hinrich Tuerah Rico Nur Ilham riny Riny, Riny Riski, Kiki Mailan Rosma Simangunsong Ruth Tridianty Sianipar Sabar Dumayanti Sihombing SATRIYAS ILYAS Septianti Permatasari Palembang Siahaan, Berty Kristina Siahaan, Yansen Silaen, Musa Silvia Silvia SIMANJUNTAK, MARKUS DODDY Simatupang, Sudung Siregar, Liper Sofiyan Sofiyan Sonya Putri Shinta Purba Sudung Simatupang Sudung Simatupang Supitriyani, Supitriyani Syahputri, Anggraini Tannuary, Arwin Tetty Widiyastuti Tondang, Claudia J Tondang, Claudia J. Tumpal Richardo Sirait Velita, Septiany Vivi Candra Welly, Yerisma Widyatmoko Widyatmoko Wirananda, Henny Andriyani Yenny Wati