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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Amelia Sari, Shelly
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderating Amelia Sari, Shelly; Gustini, Emilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9831

Abstract

This study analyzes the influence of competence, accountability, and independence on audit quality, with auditor ethics as a moderating variable. Using a quantitative approach and SmartPLS 4 analysis, data was collected through a questionnaire distributed to 45 auditors at PT. Perkebunan Nusantara I Regional VII Kebun Beringin. The research results indicate that competence, accountability, and independence directly have a positive and significant effect on audit quality. The moderating analysis further reveals that auditor ethics significantly strengthens the relationship between competence and audit quality, as well as between accountability and audit quality. However, auditor ethics does not have a significant role in strengthening the relationship between independence and audit quality. This finding concludes that auditor ethics is an important factor that can enhance the effectiveness of auditor competence and accountability in producing high-quality audits.
Co-Authors Gustini, Emilia