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Dewi Utami
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Journal : Jurnal Ekonomi

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Independence as a Moderator of the Influence of Integrity and Objectivity on Audit Quality Dewi Utami
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze respondents' perceptions of integrity, objectivity, independence, and audit quality, as well as how these factors interact and affect audit quality. Based on the analysis results, it was found that respondents' perceptions of integrity, objectivity, independence, and audit quality were in the satisfactory category. The instrument testing showed that the research instruments have very good validity and reliability and are suitable for use in this study. The results of the moderating regression analysis indicate that integrity and independence have a significant impact on audit quality. Furthermore, it was found that independence can significantly enhance the relationship between integrity and audit quality. Conversely, the results show that objectivity partially does not affect audit quality, and independence does not strengthen the relationship between objectivity and audit quality. These findings provide important insights for audit practices, highlighting the importance of integrity and independence in improving audit quality, while the role of objectivity needs to be further reviewed to understand its insignificant impact.
Co-Authors Ade Corie Yoanda Akhmatul Ferlin Alfi Kusuma Admadja Alfi Satria Anisa Fitriani Anjar Sulistyani Awal Barokah Sinaga Dadan Mardani Dana Riyadi Dede Indra Setiabudi Dinda Mardianah Dwi Haryono E.1012161042 Elisabet Sumar E1012171014 Febrianus Kori Ellya Anggraeni Erny Listijorini Feny Intan Kurnia Fika Salsabilla Madani Harudin Hasyim Fanirin Henri Peranginangin I Kadek Yudiana Iis Humaeroh Iqlima Firdaus Irvan Iswandi Isdairi Isdairi Khairuddin Isman Khoirul Magfiroh La Ode Mansur Laely, Dinda Rahmatul Nur M. Coesamin Mahfud Mahfud Marjani Rahmah Mayka Aulia Rahma Wahyuningsih Moh. Hasyim Fanirin Moh. Mas’ud Arifin Moris Gidion Marpaung Muhamad Nurdin Latif Muhammad Ainun Naim Muhammad Musrianton Mutia Soleh Putri Bb Nada Daris Salam Nasrun Nazhiifah Zalfaa Nisa Nadia Madani Normayasari Nur Iksan Rini Asnawati Rizky Handayani Rudi Setiawan Rumondang Rumondang Rumondang Sahari, Sariamin Shofiatul Ula Showatul Dini Susilo, Sidik Syalwa Syalsabiluna Umaiyu Siregar Usup Usup Wilda Alfiana Zannabu Afifah Zuhilda Rahmayani Butar-Butar