The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit
Main Article Content
Abstract
This study aims to investigate how the independence and accountability of auditors affect audit quality governed by auditor ethics. This study used primary data collected by distributing questionnaires to 124 KAP auditors in the DKI Jakarta area. The sampling technique used is convenience sampling. Multiple regression analysis and moderate regression analysis are used to analyze the data using SPSS 25 software. The results show that audit quality is influenced by independence and accountability. In addition, auditor ethics can also control the impact of independence on audit quality. However, the impact of accountability does not have a significant effect on audit quality. This research provides a better understanding of the factors that affect audit quality, and underscores the importance of auditor independence and ethics in ensuring better audit quality.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Aziz, A. (2018). The effect of accountability, competency and independence of the auditor on audit quality at the Public Accounting Firm in Surabaya. PRIVE: Jurnal Akuntansi Dan Keuangan Uiniversitas Islam Majapahit Mojokerto, 1, 44-58.
Christiawan, Y. J. (2002). Competence and Independence of Public Accountants: Reflection on Empirical Research Results. Jurnal Akuntansi dan Keuangan, 4(2), 79-92.
Darise, N. (2008). Regional Financial Accounting (Public Sector Accounting). Jakarta: PT. Indeks.
De Angelo, D, L, E. (1981). Auditor Independence, “Low Balling”, and Disclosure Regulation. Journal of Accounting and Economics, 33 (2), 113-127.
Delli, L., & Syarif, A. F. F. (2015). Factors that influence audit quality with auditor ethics as moderating variables. JRAB: Jurnal Riset Akuntansi & Bisnis, 15 (1).
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia, Social and Behavioral Sciences, 211, 328–335.
Hardiningsih, P. (2010). The effect of independence, corporate governance and audit quality on the integrity of financial statements. Kajian Akuntansi, 2, 61–76.
Rai, I. G. A. (2008). Performance audit in the public sector: concepts, practices, case studies. Jakarta: Salemba Empat.