Published: 2023-03-21
The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit
DOI: 10.35870/emt.v7i2.1040
Abdul Manap, Rini Yulia Sasmiyati, Norman Edy, Lilik Swarta Angga Buana, Yoesoep Edhie Rachmad
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Abdul Manap:
Universitas Jayabaya
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Rini Yulia Sasmiyati:
Universitas Jayabaya
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Norman Edy:
Universitas Jayabaya
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Lilik Swarta Angga Buana:
Universitas Jayabaya
- Yoesoep Edhie Rachmad: Universal Institute of Professional Management ,
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.
Keywords
Accountability; Independence; Quality Audits; Ethics Auditors; Moderate Regression Analysis
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 7 No. 2 (2023)
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Section: Articles
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Published: 2023-03-21
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/emt.v7i2.1040
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Abdul Manap, Universitas Jayabaya
Management Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia
Rini Yulia Sasmiyati, Universitas Jayabaya
Management Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia
Norman Edy, Universitas Jayabaya
Accounting Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia
Lilik Swarta Angga Buana, Universitas Jayabaya
Management Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia
Yoesoep Edhie Rachmad, Universal Institute of Professional Management,
Doctoral Study Program, Universal Institute of Professional Management, Gilroy, CA 95020, California, United State of America
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