The Effect Of Dysfunctional Audit Behaviour, The Application Of Independence, And Competence On Audit Quality With Auditor Ethics As A Moderation Variable (Survey On Public Accountants In Jakarta)

Abstract

This study aims to analyze the influence of dysfunctional audit behavior, independence, and competence on audit quality, as well as the role of auditor ethics as a moderation variable. Data is collected from auditors working in Public Accounting Firms through structured questionnaires. Validity and reliability tests are carried out to ensure that the research instruments meet measurement standards. Data analysis uses multiple linear regression to test the influence of independent variables on dependent variables, as well as moderation tests to understand the role of auditor ethics. The results show that dysfunctional audit behavior has a significant negative influence on audit quality. On the contrary, independence and competence have a significant positive influence. In addition, auditor ethics strengthens the relationship between audit competence and quality, but does not have a significant effect on the relationship between independence and audit quality. This study makes a theoretical contribution by revealing important factors that affect audit quality, as well as providing practical implications for Public Accounting Firms to improve training and supervision of auditors. Policy recommendations are also proposed to maintain the professionalism of auditors in order to increase public trust in audit results.