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All Journal Journal of Accounting Science Neo Journal of economy and social humanities
Perdana, Taufan Aditya
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Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Perdana, Taufan Aditya; Wahidahwati; Priyadi, Maswar Patuh
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
Co-Authors Priyadi , Maswar Patuh Priyadi, Maswar Patuh Wahidahwati Wahidahwati Wahidahwati