PENGARUH ETIKA AUDITOR, SPESIALISASI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PROSEDUR AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Inspektorat Provinsi Banten)

Mutia Rizky Septiani Mutia Rizky Septiani (Banten College of Administrative Sciences)
Nina Kurnia Nina Kurnia (Banten College of Administrative Sciences)

Jurnal Ilmiah Niagara
Vol 10 No 1 (2018): Jurnal Ilmiah Niagara, Vol 10 No 1 juni 2018

This study aims investigate empirically the effect of auditor ethics, auditor specialization and auditor independence on audit quality with audit procedures as intervening variables. The sample in this research is 78 respondents to the sampling technique is purposivesampling that is the auditors who worked on inspectorate where located in Banten Province at least 1 year. Data was collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. Result From this study revealed that theauditor ethics and auditor specialization turns negative effect on quality audit, while auditor independence and audit procedure positively affect on audit procedure, while auditor specialization negatively affect on audit procedure.