PENGARUH PENGALAMAN KERJA, KOMPETENSI DAN INDEPENDENSITERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Auditor Internal Inspektorat Kabupaten Kuantan Singingi)

Abstract

This study aims to determine the effect of work experience, competence and independence on audit quality through auditor ethics as a moderating variable in the internal auditors of the Inspectorate of Kuantan Singingi Regency. This type of research is a causal research using a quantitative approach. The sample in this study was determined by using proposive sampling technique by considering certain criteria. The research data were obtained from questionnaire data (primary). Data analysis used simple linear regression analysis and interaction test or Moderated Regression Analysis (MRA). To test the hypothesis partially, the T test is used. SPSS ver 25 is a tool.The results of the research and hypothesis testing show that partially work experience variables have a significant effect on audit quality with a significance value of 0.011 <0.05. The competency variable has a significant effect on audit quality with a significance value of 0.003 <0.05. The independence variable has a significant effect on audit quality with a significance value of 0.003 <0.05. Meanwhile, work experience on audit quality cannot be moderated through organizational ethics with a significance value of 0.071> 0.05. Competence on audit quality cannot be moderated through organizational ethics with a significance value of 0.280> 0.05. The independence variable on audit quality cannot be moderated through auditor ethics with a significance value of 0.328> 0.05.