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All Journal SEIKO : Journal of Management & Business Journal Online Manajemen ELPEI (JOMEL) Economos : Jurnal Ekonomi dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Nurlinda Nurlinda
STIE Tri Dharma Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Competence, Accountability on Audit Quality: Auditor Ethics as Moderating Variable Nurlinda Nurlinda; Nurwanah Nurwanah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.392

Abstract

This study examines and determines the effect of competence and accountability on audit quality with auditor ethics as a moderating variable. This research is quantitative research with a descriptive approach and statistical analysis. The population in this study were all auditors at KAP in Makassar City, amounting to 38 people. The sampling technique used was the census sampling technique. Data sources are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that competence and accountability had a positive and significant effect on audit quality, auditor ethics were able to moderate competence on audit quality, and auditor ethics were able to moderate accountability on audit quality.
Co-Authors Alam, Andi Rifqah Purnama Anggreni, Dewi Maria Indang Nurwana Nurwanah Nurwanah Prawira Aditiya Dzulfadeln Rahmawati, Andi Sofiansyah, Nurul