The Influence of Competence, Independence, Time Budget Pressure, Audit Fee, and Audit Tenure on Audit Quality with Auditor Ethics as a Moderating Variable
Main Article Content
Setiadi Nuryono*
Adam Zakaria
Ayatulloh Michael Musyaffi
Financial statements retain the trust of stakeholders in large measure owing to the calibre of audit work performed behind the scenes. This study examines five candidate determinants of Audit Quality, Competence, Independence, Time Pressure, Audit Fee, and Audit Tenure, while positioning Auditor Ethics as a moderating variable capable of tilting these relationships one way or another. A quantitative, correlational design underpins the inquiry, with primary data gathered through questionnaires that, once they had withstood validity, reliability, and classical assumption scrutiny, were subjected to multiple linear regression in tandem with Moderated Regression Analysis (MRA). The sample was drawn from auditors at Public Accounting Firms (KAP) throughout DKI Jakarta who hold registration with the Indonesian Institute of Public Accountants (IAPI), numbering 145 respondents assembled via random sampling. The resulting picture is far from uniform. Competence and Time Pressure, against expectation perhaps, proved to exert no appreciable pull-on Audit Quality, whereas Independence, Audit Fee, and Audit Tenure each left a measurable imprint. Auditor Ethics, for its part, refused to sit on the sidelines: functioning as a moderator, it left its mark on every relationship examined, sharpening the influence of Time Pressure and Audit Tenure on Audit Quality even as it blunted that of Competence, Independence, and Audit Fee. Taken as a whole, these findings position Auditor Ethics as a load-bearing element within the structure of Audit Quality, propping it up chiefly through the reinforcement of professional conduct that auditors carry into their engagements.
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