Pengaruh Kompetensi, Profesionalisme, Integritas, dan Independensi Terhadap Kualitas Audit Dengan Etika Audit Sebagai Pemoderasi
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Dewi Etika Cahya
*
Universitas Harapan Medan,
Indonesia
Keywords:
Competence; Professionalism; Integrity; Independence; Audit Ethics
Abstract
This research aims to determine the effect competence, professionalism, integrity, and independence on audit quality with audit ethics as a moderating variable at the Public Accounting Firm in Medan City. The sample selection method used is non probability sampling. The total population in this study was 24 public accounting firms with a sample size of 5 public accounting firms consisting of 44 auditors. The data analysis technique used in this research is Moderated Regression Analysis. The test results in this research indicate that together competence, professionalism, integrity, and independence have an effect on audit quality. Partially, competence, professionalism, integrity, and independence affect audit quality. Moderation analysis shows that audit ethics is able to moderate the effect of competence, professionalism, integrity, and independence on audit quality on PAF in Medan City.
References
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[2] N. L. H. Sholehah and S. Mohamad, “Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit,” J. Technopreneursh. Econ. Bus. Rev., vol. 1, no. 2, pp. 110–119, 2020, doi: 10.37195/jtebr.v1i2.44.
[3] A. Siahaan, S.B. Simanjuntak, “Pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor, dan Profesionalisme Auditor Terhadap Kualita Audit Dengan Etika Auditor Sebagai Variabel Moderasi,” J. Manaj., vol. 5, no. 1, 2019, doi: ISSN:2301-6256.
[4] N. Syamlan and S. Rachmawati, “Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi,” J. Ilm. Akunt. Univ. Pamulang, vol. 9, no. 2, p. 151, 2021, doi: 10.32493/jiaup.v9i2.9186.
[5] S. . Rahayu and E. Suhati, Auditing: Konsep Dasar dan Pedoman Pemeriksaan Akuntansi. Yogyakarta: Graha Ilmu, 2020.
[6] A. C. Dewi, “the Effect of Work Experience , Competence , and Independence on,” PROFITA, vol. 2, no. 8, pp. 1–20, 2019, doi: ISSN: 2502-5430.
[7] Primadi, “Pengaruh Tekanan Klien, Audit Tenure, Fee Audit Dan Kompetensi Auditor Terhadap Kualitas Auditor Dengan Etika Auditor Sebagai Variabel Moderasi pada Kantor Akuntan Publik (KAP) Di Medan. Universitas Sumatera Utara,” J. Sustain. Econ., vol. 12, no. 5, 2019, doi: ISSN:3021-8179.
[8] B. Sirajudin and Oktaviani, “Integritas Auditor Sebagai Pemoderasi : Pengaruh Kompetensi, Independen, Kompleksitas Tugas Dan Audit Time Budger, terhadap Kualitas Audit (Studi Empiris Pada kantor Akuntan Publik dan Badan Pemeriksaan Keuangan Republik Indonesia Perwakilan Sumatera Sela,” Balance, vol. 15, no. 1, 2019, doi: ISSN: 2548-7523.
[9] S. Tjun, L.T., Marpaung, E.I., Setiawan, “Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit,” J. Akunt., vol. 4, no. 1, 2022, doi: ISSN: 2549-8800.
[10] H. Y. Ayuningtas, “Pengaruh Pengalaman Kerja, Independensi, Objektifitas, Integritas dan Kompetensi Terhadap Kualitas Audit,” Diponogoro J. Account., vol. 1, no. 2, pp. 1–10, 2022, doi: ISSN: 2337-3806.
[11] Y. J. Christiawan, “Kompetensi Dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris,” J. Akunt. dan Keuang., vol. 4, no. 2, 2022.
[12] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, 2019.
[13] I. Ghozali, Analisis Aplikasi Multivariate Dengan Program SPSS. Semarang: UNDIP, 2019.
[14] Mulyadi, Auditing I, 6th ed. Jakarta: Salemba Empat, 2019.
[15] Oklivia and A. Marlinah, “Pengaruh Kompetensi, Independensi Dan Ukuran Auditee Terhadap Kualitas Audit,” El Muhasaba J. Akunt., vol. 5, no. 2, p. 226, 2022, doi: 10.18860/em.v5i2.2861
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Published
2025-01-28
How to Cite
Dewi Etika Cahya (2025) “Pengaruh Kompetensi, Profesionalisme, Integritas, dan Independensi Terhadap Kualitas Audit Dengan Etika Audit Sebagai Pemoderasi”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(1), pp. 206-212. doi: 10.47065/jamek.v5i1.1547.
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