Auditor Ethics Moderates the Effect of Independence and Competence on Audit Quality

Abstract

The auditors are expected to improve the quality of the audit through independence, competence, and are guided by the ethics of auditors. This research aims to test the effect of auditor independence and competence of auditors on audit quality with the ethics of auditors as a moderating variable. The population includedall auditors working in Malang with research samples are 40 auditors working in the public accounting firm of Malang. This research to test the hypothesis of the study variables. The data collection was done using a questionnaire survey. The data analysisis using descriptive statistics, testing instruments using the validity test, reability test, and classic assumption test. Hypothesis testing using multiple regression analysis, partial test (T- test), and moderation test. The results of this research indicate that independence and competence have a positive effect on audit quality, then auditor ethics is able to moderate the relationship between these variables.