Pengaruh Independensi dan Pengalaman terhadap Kualitas Audit dengan Integritas sebagai Variabel Moderasi

Abstract

This study aims to examine the effect of independence on audit quality with integrity as a moderating variable and the effect of experience on audit quality with integrity as a moderating variable. Objects in this study is a Public Accounting Firm in Bandung by using descriptive methods quantitative and verifikatif. Data source used primary data source. The data collection techniques used are questionnaires. The technique of determining the sample in this research is purposive sampling. Hypothesis testing is multiple linear regression analysis. The result of the research shows that (1) Independence has positive effect significantly to audit quality, (2) auditor experience has positive effect significantly to audit quality, (3) Integrity Moderate (reinforce) influence between Independence and experience on audit quality at Public Accounting Firm in Bandung. Research suggests for further research to increase the number of independent variables, moderation variables or intervening variables in order to know other variables that can affect and strengthen or weaken the dependent variable.