Pengaruh Pengalaman Auditor, Fee Audit, Independensi, Integritas Terhadap Kualitas Audit Dengan Due Professional Care Sebagai Variabel Moderasi

Abstrak / Ringkasan

The purpose of this research is to analyze and to see whether there is influence of auditor experience, audit fees, independence, integrity on audit quality with due professional care as a moderating variable. The research method used in this study is quantitative. The sample in this study is a Public Accounting Firm in Bekasi and East Jakarta. The data used is primary data with data search techniques, namely giving questionnaires directly to the Public Accountant Office. The sampling technique in this study was by using a purposive sampling technique, namely taking random samples from the required population. Data is processed using the SmartPLS 3.0 program. Based on the results of testing the auditor's experience variables and audit fees have no effect on audit quality, while the independence and integrity variables have a positive effect on audit quality. Due professional care cannot moderate the effect of auditor experience and audit fees on audit quality and due professional care is able to strengthen the effect of independence and integrity on audit quality.

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