The The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable

Taufan Aditya Perdana; Wahidahwati Wahidahwati; Maswar Patuh  Priyadi

doi:10.21070/jas.v8i1.1773

(1) * Taufan Aditya Perdana
Indonesia
(2) Wahidahwati Wahidahwati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA)
Indonesia
(3) Maswar Patuh Priyadi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA)
Indonesia
(*) Corresponding Author

DOI: https://doi.org/10.21070/jas.v8i1.1773

Abstract

This research aims to test and analyze the influence of auditor competence and integrity on audit quality by applying quality assurance as a moderating variable, research at the audit unit of the East Java I Regional Office of the Directorate General of Customs and Excise. This type of research is quantitative research. The population of this study are functional auditors and executive examiners who are tasked with assisting the implementation of audits. The sampling technique uses a saturated sample, namely the entire population of 47 people as the research sample. The data analysis technique for testing hypotheses uses Partial Least Square – Structural Equation Modeling with the SmartPLS program. The research results show that: 1) auditor competency has a significant and positive effect on audit quality, 2) auditor integrity has a significant and positive effect on audit quality, 3) the application of quality assurance has a significant and positive effect on audit quality, 4) the application of quality assurance does not moderate the effect auditor competency on audit quality, 5) implementation of quality assurance does not moderate the influence of auditor integrity on audit quality

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