Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 08
Abstract
This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.
Authors and Affiliations
Dennys Paulus Parlindungan Damanik, Galumbang Hutagalung, Rasinta Ria Ginting
Keywords
Related Articles
- EP ID EP705543
- DOI 10.47191/jefms/v4-i8-28
- Views 56
- Downloads 0
The Effect of Liquidity, Leverage, Profitability, and Company Size on Bond Ratings in Banking Sector Companies in Indonesia 2017- 2020
This study aims to detect empirical evidence regarding the effect of Liquidity, Leverage, Profitability and Company Size on bond ratings. The population in this study is banking companies listed on the Indonesia Stock Ex...
The Connection between Manpower Development, Business Process Performance and Business Intelligence Maturity in Nigeria
This study examines the connection between manpower development, business process performance and business intelligence maturity in Nigeria. A large-scale survey was used to gather data on the progressive decline in the...
Does Firm Size and Age Strengthen the Relationship Between Ambidexterity and Financial Performance? Empirical Evidence in MSME Perspective
A firm that combines entrepreneurship is often recognized as a critical contributor to economic growth, job creation, and development, as well as an essential component of economic vitality. This study investigates the m...
Dynamic of Risk Management and Intermediate Functions of Commercial Banks: The Supply Side Evidence from Nigeria
This study investigated the relationship between risk management and financial intermediation of quoted commercial banks in Nigeria. Panel data were sourced from the Nigeria Stock Exchange for a period that spans 2009 to...
Theory of Socio-Humanism by Prof. Momchil Dobrev and Prof. Mariola Garibova-Dobreva And Its Ecological, Spiritual, Moral, Creative Society Against the Consumer Society of the Global Neoliberal Capitalism of the Global Masonic Mafia-Driven Elite and its Deep Management
Lord Prof. PhD PhD Momtchil Dobrev-Halachev and Prof. Mariola Garibova-DObreva developed 2006 Theory of sociohumanism by developing the creation of a new human society with a new political, economic, social, health, educ...