The Effect of Competence, Independence, and Professional Skills on Audit Quality with Auditor Ethics as A Moderation
DOI:
https://doi.org/10.38035/gijtm.v4i2.1277Keywords:
Competence, Independence, Professionalism, Auditor Ethics, Audit QualityAbstract
This study aims to analyze the influence of auditor competence, independence, and professional proficiency on audit quality, with auditor ethics as a moderating variable. The background of this study is based on the importance of audit quality in increasing public trust in financial statements and minimizing the risk of information asymmetry. Although several previous studies have discussed the factors that influence audit quality, studies that integrate the role of auditor ethics as a moderator in the Indonesian context are still limited. This study uses a quantitative approach with a survey method. The study population is auditors working in Public Accounting Firms (KAP) in Indonesia. The sampling technique uses a purposive sampling method, with the criteria of auditors having at least one year of experience in financial statement audits. A total of 194 questionnaires were collected using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that auditor competence, independence, and professional proficiency have a positive and significant effect on audit quality. In addition, auditor ethics is proven to significantly moderate the relationship between the three independent variables and audit quality, with the effect strengthening the existing positive relationship.
References
Alsaeedi, A. M. A., & Kamyabi, Y. (2023). The impact of auditor experience and competence on audit quality with moderating role of auditors ethics: Evidence from Iraq. Russian Law Journal, 11(11s), 112–122.
Fata, K., & Asmara, R. Y. (2024). The effect of dysfunctional audit behaviour, the application of independence, and competence on audit quality with auditor ethics as a moderation variable. Pakistan Journal of Life and Social Sciences, 22(2), 23722–23739. https://doi.org/10.57239/PJLSS-2024-22.2.001694
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 edisi ke-9. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). SAGE Publications.
Islam, S., Diana, N., & Hidayati, I. (n.d.). The Influence of Competency, Independence, and Accountability on Audit Quality with Auditor Ethics as Moderating Variable. E-Jurnal Ilmiah Riset Akuntansi, 13(02), 294–304. http://jim.unisma.ac.id/index.php/jra
Krisnia, I., & Rochayatun, S. (2024). The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm). 22(2).
Lani Mustika. (2023). The Influence of Competence and Experience of Auditors on Audit Outcomes, 3. https://doi.org/10.52970/grar.v3i2.380
Lestari, A. D., & Ardiami, K. P. (2024). Pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit: Studi KAP KKSP. Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, 5(3), 1022–1043. http://journal.laaroiba.ac.id/index.php/elmal/article/view/4140
Mariyanto, B. F., & Praptoyo, S. (2017). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. Jurnal Ilmu dan Riset Akuntansi, 6(2). https://journal.stiesia.ac.id/index.php/jira/article/view/3361
Meidawati, N., & Assidiqi, A. (2019). The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality. Jurnal Akuntansi dan Auditing Indonesia, 23(2), 117–128. https://doi.org/10.20885/jaai.vol23.iss2.art6
Mishra, P. K., Rout, H. B., Kumar, P., Kumar, S., Kumar, G., Murty, A., Srinivasa Rao, M., et al. (2025). Impact of Remittances on Women’s Longevity in North African Countries. Oussama ZENNATI, 154(33). https://doi.org/10.14505/tpref.v16.1(33).00
Novianti, I. D., & Chariri, A. (2025). Factors influencing auditor independence: A systematic literature review and bibliometric analysis. International Journal of Finance and Commerce, 7(2), 56–61.
Rahman, S. A., & Kuntadi, C. (2024). The Influence of Auditor Integrity, Competency and Professionalism on Internal Audit Quality. Journal Stagflasi: Ekonomi, Manajemen dan Akuntansi, 2, 112–122.
Sondang Gloria, H., & Hermi, H. (2023). Moderating Auditor Ethics: Examining Independence, Competence, Task Complexity, Time Pressure, and Professional Skepticism Influence on Audit Quality. Jurnal Indonesia Sosial Teknologi, 4(11), 1916–1925. https://doi.org/10.59141/jist.v4i11.712
Tjan, J. S., Muslim, M., Alimin, A., Noch, M. Y., & Sonjaya, Y. (2024). Independence, Professional Skepticism, and Audit Quality: The Moderating Role of Audit Fees. Jurnal Akuntansi, 28(1), 40–60. https://doi.org/10.24912/ja.v28i1.1698
Yulianti, Y., Chandrarin, G., & Supanto, F. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529–539. https://doi.org/10.21511/ppm.20(3).2022.42
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fahri Hananto Yasin, Mayang Sari Edastami
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the Greenation International Journal of Tourism and Management (GIJTM) has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJTM.
