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The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality

APTISI Transactions on Management (ATM) · Vol. 5 No. 1 (2021) · hlm. 20–29

DOI
10.33050/atm.v5i1.1483
ISSN
2622-6804, 2622-6812
Terbit
2021-01-09
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality. Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality

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  • Universitas Raharja
  • Satya Wacana Christian University
  • Universitas Catur Insan Cendekia Cirebon
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  • Organisasi berbeda
  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Untung RahardjaAfiliasi tidak diketahui9
Qurotul AiniUniversitas Raharja6
Untung RahardjaUniversitas Raharja5
Sutarto WijonoAfiliasi tidak diketahui4
Indri HandayaniUniversitas Raharja2
Fitra Putri OgandaUniversitas Raharja2
Agung RizkyAfiliasi tidak diketahui2
Hindriyanto Dwi PurnomoSatya Wacana Christian University2
Fitri FaradillaAfiliasi tidak diketahui2
Marviola HardiniAfiliasi tidak diketahui2
Nuke Puji Lestari SantosoAfiliasi tidak diketahui2
Po Abas SunaryaAfiliasi tidak diketahui2
Nuke Puji Lestari SantosoUniversitas Raharja2
Sudaryono SudaryonoUniversitas Raharja1
Firman HanafiUniversitas Raharja1
Chandra LukitaUniversitas Catur Insan Cendekia Cirebon1
Suwandi SuwandiUniversitas Catur Insan Cendekia Cirebon1
Chairun NasUniversitas Catur Insan Cendekia Cirebon1
Sudaryono SudaryonoUniversitas Raharja1
Rochmawati RochmawatiUniversitas Raharja1
Irwan SembiringSatya Wacana Christian University1
Iwan SetyawanSatya Wacana Christian University1
Adi SetiawanSatya Wacana Christian University1
Sulistio SulistioUniversitas Raharja1
Tuti NurhaeniAfiliasi tidak diketahui1
Ankur SinghAfiliasi tidak diketahui1
Widya FebrianiAfiliasi tidak diketahui1
Amitkumar DudhatAfiliasi tidak diketahui1
Husni Teja SukmanaAfiliasi tidak diketahui1
⁠⁠⁠Irma ShantilawatiAfiliasi tidak diketahui1
Jihan ZanubiyaAfiliasi tidak diketahui1
Fajriannoor FananiAfiliasi tidak diketahui1
Henrik JensenAfiliasi tidak diketahui1
Siti Nurindah SariAfiliasi tidak diketahui1
Rusli Ginting MuntheAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality</dc:title>
	<dc:creator xml:lang="en">Setyowati, Widhy</dc:creator>
	<dc:creator xml:lang="en">Kurniawan, Pratomo Cahyo</dc:creator>
	<dc:creator xml:lang="en">Mardiansyah, Aditya</dc:creator>
	<dc:creator xml:lang="en">Harahap, Eka Purnama</dc:creator>
	<dc:creator xml:lang="en">Lutfiani, Ninda</dc:creator>
	<dc:subject xml:lang="en">Professional Knowledge</dc:subject>
	<dc:subject xml:lang="en">auditor ethics</dc:subject>
	<dc:subject xml:lang="en">audit quality</dc:subject>
	<dc:subject xml:lang="en">task complexity</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge &amp;nbsp;variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality . Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2021-01-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/1483</dc:identifier>
	<dc:identifier>10.33050/atm.v5i1.1483</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 5 No. 1 (2021): January; 20-29</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 5 No 1 (2021): January; 20-29</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:source>10.33050/atm.v5i1</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/1483/382</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2021 Widhy Setyowati, Pratomo Cahyo Kurniawan, Aditya Mardiansyah, Eka Purnama Harahap, Ninda Lutfiani (Author)</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>