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Desintha Dian Tanama
Bunda Mulia University

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Journal : Jurnal Ekonomi

FINDING THE AUDITOR BALANCE: INTEGRITY, PROFESSIONALISM, WORKLOAD, AUDIT QUALITY, AND AUDIT JUDGMENT Ricky Bryan D.P. Tampubolon; Danu Pradipta Putra; Desintha Dian Tanama
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research aims to analyze the influence of integrity, professionalism, and workload on audit quality, with audit judgment as a moderating variable. The sample in this study consists of senior auditors and supervisors working in an audit firm located in DKI Jakarta. The research method used is a survey with questionnaires distributed to predetermined respondents. The collected data were analyzed using multiple linear regression and moderation analysis. The results of the analysis show that integrity and professionalism have a positive and significant influence on audit quality. This indicates that higher integrity and professionalism of auditors lead to improved audit quality. However, the influence of workload on audit quality is not statistically significant, suggesting that workload does not have a clear impact on audit quality. Furthermore, audit judgment as a moderating variable demonstrates that it weakens the influence of integrity on audit quality. This finding suggests that when audit consideration is taken into account, the influence of integrity on audit quality diminishes. This research contributes to understanding the factors influencing audit quality, particularly in the context of senior auditors and supervisors in audit firms in DKI Jakarta. The practical implications of this study emphasize the importance of enhancing integrity and professionalism in conducting audit tasks to ensure optimal audit quality. Additionally, attention should be given to workload factors that can affect auditor performance. Audit judgment should also be taken into account when evaluating the influence of integrity on audit quality.