JURNAL ECONOMINA
Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024

Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali

RR. Maria Yulia Dwi Rengganis (Universitas Mahasaraswati Denpasar)
Ni Luh Nyoman Sherina Devi (Universitas Mahasaraswati Denpasar)
A.A. Sagung Istri Pramanaswari (Universitas Mahasaraswati Denpasar)
Ida Ayu Nirma Prameswari (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
15 May 2024

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.

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Journal Info
JURNAL ECONOMINA
Website

Abbrev

economina

Publisher

Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Subject

Economics, Econometrics & Finance

Description

Jurnal Economina (JE) is a peer-reviewed journal which publishes original research papers with areas of research include, but are not limited to Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic ...