Factors Affecting Audit Quality with Due Professional Care as Moderating Variable at KAP in Indonesia

Abstract

The Purposes of this research are to examine the influence of continuing professional education, experience of auditor, number of clients and audit tenure as factors that affect audit quality with due professional care as moderating variables on KAP in Indonesia. The amount of population of this research were 213 Public Accountants. The sampling technique used is purposive sampling and the number of samples is 198 Public Accountants. This research used logistic regression model with cross section data using the Eviews 12 application. The results of the research: Continuing professional education, Experience of auditor, number of clients except audit tenure partially and simultaneously have influanced audit quality. Audit tenure partially have no influance on audit quality. Due professional care as a moderating variable cannot moderate the influence of continuing professional education, Experience of auditor, number of clients and audit tenure on audit quality.