Pengaruh Independensi dan Kompetensi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Pemoderasi

Abstrak / Ringkasan

This study aims to determine the effect of independence and competence on audit quality and to determine the effect of professional prudence in moderating the influence of independence and competence on audit quality at the Financial and Development Supervisory Agency (BPKP) Representative of DKI Jakarta Province.
This research method is descriptive quantitative with primary data sources through field observations and distributing questionnaires. The population in this study were all Functional Auditors (PFA) who were recorded at BPKP DKI Jakarta Provincial Representatives with a sample of 50 respondents, which were determined through the random sampling method with the Slovin formula. Analysis and processing of research data using descriptive statistical testing, data quality test, classic assumption test, Moderated Regression Analysis (MRA) test and the last one is hypothesis testing with the help of SPSS version 28.0 application.
The results of statistical tests prove that either partially or simultaneously, the variables of independence and competence have a positive and significant effect on audit quality. Determination of the value of Adjusted R-Square obtained practically can be said that the contribution of independence and competence of auditors to 65.4%, while the remaining 34.6% of audits are influenced by other variables. In addition, the results of the interaction test (MRA) state that professional prudence as a moderating variable can strengthen the influence between independence and audit quality and strengthen the influence between competence and audit quality.

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