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The Influence of Competence, Professionalism and Integrity on Audit Quality with Auditor Ethics as a Moderating Variable

Year: 2024

Type: article

Abstract: This study aims to evaluate the influence of professionalism and integrity on audit quality, and to analyze the role of auditor ethics as a moderating variable. The study was conducted at the Mempawah Regency Inspectorate and the Bengkayang Regency Inspectorate involving 30 auditors as samples. Data were collected through questionnaires and analyzed using the path analysis method with WarpPLS 7.0 software. The results of the study indicate that professionalism and integrity have a significant effect on audit quality, while competence does not have a significant effect. In addition, auditor ethics moderates the relationship between integrity and professionalism on audit quality, but does not moderate the relationship between competence and audit quality. The conclusion of this study emphasizes the importance of improving professionalism, integrity, and the application of auditor ethics in improving audit quality. This study provides practical and theoretical contributions to supporting more transparent and accountable regional financial governance.

Source: Sebatik

DOI: 10.46984/sebatik.v28i2.2493

Authors: Setyadi Setyadi, Elok Heniwati, Umiaty Hamzani, Gita Desyana, Djunita Permata Indah

Institution: Tanjungpura University

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4405675642

FWCI:

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