Indonesian Journal of Business Analytics (IJBA)
Vol. 4 No. 2 (2024): April 2024

The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing

Sinta Wati (Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis)
Andini Puspitadewi (Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis)
Sri Anna Dwiva (Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis)
Salta Salta (Universitas Swadaya Gunung Jati Cirebon, Fakultas Ekonomi dan Bisnis)

Article Info

Publish Date
30 Apr 2024

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.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Business Analytics (IJBA)
Website

Abbrev

ijba

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research ...