EFEK MODERASI SKEPTISISME PROFESIONAL PADA PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

I Dewa Made Arik Permana Putra (Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali)
Desak Ketut Sintaasih (Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.07.NO.05.TAHUN 2018

This study a aims to analyze the effect of competence on auditor performance, to analyze the effect of compensation on auditor performance on auditor performance, to analyze the effect of moderation on the einfluence off competence on auditor performance and to analyze the effect of moderation on the influence of compensation on a auditor a performance. This are search was aconducted at auditor of public accountant office in Bali Province with respondent amount 67 auditor. Methods off data collectione using survey methodewith questionnaire technique.Data analysise technique use demoderation regression analysis technique. The results showed that competence has a positive and significant effect on auditor performance, compensation has positive and significant influence on auditor performance. While the effect of moderation on professional skepticism reinforces the influence of competence on the performance of auditors, as well as the moderate effects of professional skepticism reinforces the compensatory effect of auditor performance.