The Professional Etiquette Moderating the Correlation Between Auditor's Independence and Job Experience Toward Audit Quality (A Study Case of Tax Investigator in the Tax Directorate General Regional Office Central Java I)

Hardiyanto, Ari
Sudarman, Sudarman
Krisnawati, Hani
Kuncoro, Amin

Journal of Economics and Public Health
Vol 1 No 1 (2022): Journal of Economics and Public Health: March 2022

This research analyzed the independence and job experience of auditors toward the audit quality; the audit quality moderated by professional etiquette, and job experience toward audit quality moderated by professional etiquette. This quantitative descriptive research used multiple regression analysis. The data sources consisted of primary and secondary data sources. The population and sample of the research were 36 respondents, the employees of tax investigators in the tax directorate general, Central Java I. The researchers used the total sampling technique to select the sample. The results showed that independence and job experience could improve audit quality. On the other hand, professional etiquette could empower the correlation between independence and the job experience toward audit quality. Therefore, the roles of independence and the job service could encourage the auditors with professional etiquette.