The Effect of Competence and Independence on Audit Quality with Auditor’s Ethics as a Moderating Variable

(Study On BPKP Representative of East Nusa Tenggara Province)

DOI

10.2991/assehr.k.220301.135How to use a DOI?

Keywords

Competence; Independence; Auditor Ethics; Audit Quality

Abstract

The public accounting profession has an important role in auditing financial statements in a good organization and is a profession of public trust. The public accounting profession is responsible for increasing the level of reliability of the company’s financial statements so that the information can be used as the basis for making the right decisions. Competence and independence are two characteristics at the same time that the auditor must possess. Both of these things directly affect the quality of the audit. To have competence, an auditor must undergo sufficient technical training. Achievement starts with formal education which is further expanded through audit experience and practice. An independent mental attitude is as important as expertise in accounting practices and audit procedures that every auditor must possess. In order to support professionalism as a public accountant, the auditor in carrying out audit duties must be guided by the audit standards set by the Indonesian Institute of Accountants (IAI). BPKP (Financial and Development Supervisory Agency) as an internal auditor at the central government also has a big responsibility, namely creating a good governance process, free of corruption, collusion and nepotism and the implementation of a management control system. Given the importance of the role of BPKP in the survival of the Indonesian government, a study was conducted on the audit quality in it. This study aims to analyze empirically the effect of competence and independence on audit quality and empirically analyze the effect of competence and independence on audit quality moderated by auditor ethics, especially internal auditors working at BPKP East Nusa Tenggara Province.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Yunelci Martha Seliamang
AU  - Jasintha Dessy Tapatfeto
PY  - 2022
DA  - 2022/03/04
TI  - The Effect of Competence and Independence on Audit Quality with Auditor’s Ethics as a Moderating Variable
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 823
EP  - 828
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.135
DO  - 10.2991/assehr.k.220301.135
ID  - Seliamang2022
ER  -