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All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Amadea Devota
UPN Veteran Jawa Timur
Economics, Econometrics & Finance Social Sciences

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Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit Amadea Devota; Hero Priono
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i2.243

Abstract

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.
Co-Authors Hero Priono