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All Journal Future : Jurnal Manajemen dan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi The Journal of Business and Management Research Atestasi : Jurnal Ilmiah Akuntansi
Yana Ermawati
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

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Moderating Effect of Implementation Risk-Based Auditing on Audit Quality Entar Sutisman, Yana Ermawati, Siti Mariani, Kartim, Aditya H. P. K. Putra
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.810

Abstract

This study aims to examine the effect of the ability and independence of auditors on audit quality by using risk-based auditing as a moderating variable at the Inspectorate of South Sulawesi Province. The population in this study were all auditors at the Inspectorate of South Sulawesi Province, using the purposive sampling method for sample selection so that 35 respondents were selected as samples. This research uses field research methods. This study used a survey method for field data collection, namely by distributing questionnaires to the research object. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The analysis results show that the ability and independence of the auditors have a positive and significant effect on audit quality. The application of risk-based auditing as a moderator of capability and freedom also positively impacts audit quality.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Entar Sutisman Entar Sutisman Fahrudin Pasolo Komang Puspita Sari Noch, Muhammad Yamin Pasolo, M. Ridwansyah Sumartono Suratini, Suratini Wahyu Kurniawan Yaya Sonjaya Zakaria, Zakaria