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All Journal Jurnal EMT KITA Journal on Education Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Journal of Research and Development on Public Policy Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Innovative: Journal Of Social Science Research Widya Genitri : Jurnal Ilmiah Pendidikan, Agama dan Kebudayaan Hindu JURNAL ECONOMINA
Abdul Manap
Universitas Jayabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal EMT KITA

 1 
The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit Abdul Manap; Rini Yulia Sasmiyati; Norman Edy; Lilik Swarta Angga Buana; Yoesoep Edhie Rachmad
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.1040

Abstract

This study aims to investigate how the independence and accountability of auditors affect audit quality governed by auditor ethics. This study used primary data collected by distributing questionnaires to 124 KAP auditors in the DKI Jakarta area. The sampling technique used is convenience sampling. Multiple regression analysis and moderate regression analysis are used to analyze the data using SPSS 25 software. The results show that audit quality is influenced by independence and accountability. In addition, auditor ethics can also control the impact of independence on audit quality. However, the impact of accountability does not have a significant effect on audit quality. This research provides a better understanding of the factors that affect audit quality, and underscores the importance of auditor independence and ethics in ensuring better audit quality.
Co-Authors Abdurrahman Sadikin Akhmad Ramli Andriani Lubis Anggara Setya Saputra Arko Pujadi Asep Saepullah Atik Sekianti Diana Pujiningsih Eddy Sukandar Erni Andriana Etty Zuliawati Zed Faqih Nabhan Gamar Al Haddar Harizahayu, Harizahayu Hendrajaya - I Nyoman Tri Sutaguna Jean Richard Roku Juwita Aprillia Lilik Swarnata Angga Buana Lilik Swarta Angga Buana Mohamad Ramadhan Agung Nugroho Muhammad Djauhari Muhammad Yusuf Mustangin Mustangin Mutmainah Mutmainah Norman Edy Nurhaifa Idris Nurlia Nurlia Nuuridha Matiin Putu Doddy Heka Ardana Ratu Beryl Asiah Riah Ukur Br Ginting Rini Yulia Sasmiyati Saut Pan Silvy Sondari Gadzali Sinta Julina Suyadi Suyadi Yoesoep Edhie Rachmad Yusmita Hawari Yusnidar Yusnindar Yusnindar Zurlina Lubis Zurlina Lubis Zurlina Lubis