Marsellia, Marsellia and Meiden, Carmel and Hermawan, Budi
(2012)
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit
Dengan Etika Auditor Sebagai Variabel Moderator
(Studi Empiris Pada Auditor Di KAP Big Four Jakarta).
SEMINAR NASIONAL DAN CALL FOR PAPERS .
ISSN 978-979-3649-65-8
Abstract
This study investigates the influence of competency and independency againts the quality of audit
and also examines whether competency and independency that moderated by auditor ethics influence the
audit quality, remember both of that are important to resulted good audit quality. The result indicates
that all independent variable that competency and independency effected audit quality significantly.
Beside that, this research found that interaction between competency and auditor ethics and also
interaction between independency and auditor ethics have significantly effect to the quality of audit. The
conclusion obtained is competency, independency, the interaction between competency and ethic, and
also the interaction between independency and ethic that give influence to the audit quality significantly.
For future research expected can use other moderating variable influencing independency, competency,
and also audit quality.
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