PENGARUH KEAHLIAN, INDEPENDENSI, KECERMATAN PROFESIONAL, DENGAN ETIKA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU

Abstract

This research was conducted using a survey method in Inspectorate Bengkulu Province. This study aims to examine the influence of expertise, independence, due proffesional care, with ethics as a moderating variable to quality auditor in the Inspectorate Bengkulu province. The population in this study was 6o auditors in Inspectorate Bengkulu Province. The data was collected by distributing kuesinoner to the 6o respondents, but only 55 questionnaires that can be used in this study. Type of data used is primary data with the method of data collection using questionnaires. Method of data analysis used in this study is multiple regression (multiple regression). These results indicate that the effect on the quality auditor expertise. Ethics can moderate the influence of expertise on audit quality. Independence has an influence on the quality of auditors. Ethics can moderate the impact on the quality of auditor independence. Due proffesional care has an influence on the quality of auditors. Ethics can moderate the influence of due proffesional care to quality auditor. The coefficient of determination (R2) of 0.672 illustrates that 67.2 % influenced by the quahty auditor expertise, independence, due proffesional care, and ethics, while 32.8 % is influenced by other variables