Pengaruh Akuntabilitas Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Pemoderasi(Studi Empiris Pada Kantor Akuntan Publik Di Semarang Dan Surakarta)

Abstract

This study aims to test the accountability and independence of the auditor quality with auditor ethics as a moderating variable. Auditors who have high accountability will be fully responsible for their work, so the quality of audits produced will be better. The higher the level of independence that the auditor implements, the better the audit quality generated by the auditor. Given the importance of maintaining the quality of the audit in order to create public confidence in the accuracy and validity of the audited financial statements, it is appropriate for public accountants to maintain and improve the quality of their audits. Respondents in this study are the auditors who work at Public Accounting Firm in Semarang and Surakarta. The method of determining the sample used in the research is purposive sampling, with the method of data processing using multiple regression analysis and moderate regression analysis. The result of the research shows that the auditor ethics moderate the interaction between accountability to auditor quality because general from H1 theory is proven, then the auditor ethics is considered as Moduasi Moderasi (Quasi Moderated). but the auditor's ethics does not moderate the interaction between independence to the quality of the auditor, since the general of H2 theory is not proven then the auditor's ethics is regarded as the Potential Moderation Variable (Homologister Moderated)