Pengaruh Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Motivasi Sebagai Variabel Pemoderasi

Abstract

Audit quality is concerning auditors’ ability in examining and reporting misconduct in the accountingsystem that could affect the interest parties, therefore the quality of audit is significantly related to thecompetence, independence, and motivation of auditors in conducting audit procedures. The objectiveof this paper is to determine the effect of competence and independence on audit quality withmotivation as a moderating variable. In this research, employees of the inspectorate office at PapuaProvince and the employees of the Financial and Development Supervisory Agency of Papua Provinceare involved as a population and 40 people are assembled as the respondents who have beenparticipated in the research construction. While, sampling method that is used for selecting the sampleis the census method, which is by distributing 40 questionnaires for all the populations. The results inthis study show that competence has a significant impact on audit quality. However, the independentvariable has no significant effect on audit quality. In addition, competence and independencesimultaneously have no significant effects on the audit quality when they have been moderated bymotivational variables.