The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing

Sinta Wati; Andini Puspitadewi; Sri Anna Dwiva; Salta Salta

doi:10.55927/ijba.v4i2.8727

Authors

Sinta Wati Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis
Andini Puspitadewi Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis
Sri Anna Dwiva Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis
Salta Salta Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis

DOI:

https://doi.org/10.55927/ijba.v4i2.8727

Keywords:

Auditor Independence, Auditor Integrity, Audit Quality

Abstract

This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.

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