THE EFFECT OF INTEGRITY, PROFESSIONAL SKEPTICISM AND PEER REVIEW ON AUDIT QUALITY WITH AUDITOR'S ETHICS AS MODERATING VARIABLES
DOI:
https://doi.org/10.17605/OSF.IO/4RJZUKeywords:
integrity, professional skepticism, peer reviewAbstract
This research aims to test and analyze the influence of integrity, professional skepticism,and peer review on audit quality with auditor ethics as a moderation variable.The object of this research is an auditor in KAP Makassar City. The population used as many as 33 auditors both senior and junior. Determination of samples using purposive sampling with auditor sampling criteria, namely, gender, age of respondents, last education, position and tenure and auditors are willing to become respondents and fill out questionnaires distributed directly in the KAP concerned and through google from. Data retrieval using questionnaires with moderate regression analysis (MRA) data analysis.The results of hypothesis testing show that: 1) integrity affects the quality of the audit; 2) Professional skepticism affects the quality of audits; 3) peer review affects the quality of audits; 4) The auditor's ethics does not moderate and weaken the integrity relationship to the quality of the audit; 5) Auditor ethics moderates and strengthens professional skepticism relationships with audit quality; 6) Auditor ethics does not moderate and weaken peer review relationships on audit quality.
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