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All Journal Indonesian Journal of Business Analytics (IJBA)
Sinta Wati
Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing Sinta Wati; Andini Puspitadewi; Sri Anna Dwiva; Salta Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8727

Abstract

This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.
Co-Authors Andini Puspitadewi Salta Salta Sri Anna Dwiva