PENGALAMAN MEMODERASI INDEPENDENSI DAN KOMPETENSI AUDITOR DALAM MEWUJUDKAN KUALITAS AUDIT

Abstract

High audit quality shows that the auditors can detect financial statements containing material misstatements, so they can guarantee the stakeholders' interests. This study has two aims. First, the effect of auditors' independence and competence on audit quality. Second was to test whether the experience is a moderate effect of auditor independence and competence on audit quality. Respondents in this study were auditors that working in Big Four and Non Big Four public accounting firms in Jakarta. Data were collected by sending questionnaires. Samples of 80 were selected randomly. However, collected data were 58 ones. Analytical technique used was Multiple Linier Regression. The first proven results test, auditor's independence and positive competence affect on audit quality. It means the higher auditor's independence and competence, the higher audit quality it proved by coefficient determination of 0,51. Second, experience strengthens effect of auditor’s independence and competence on audit quality. It means the longer experience, the higher effect of auditor's independence and competence on audit quality, this is done by using the Moderated Regression Analysis (MRA) test with a determination coefficient level of 0.656.