BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI SURABAYA DENGAN FEE AUDIT PEMODERASI

Abstract

The purpose of this study was to obtain empirical evidence that audit fees moderated the effect of auditor independence and auditor competence on audit quality. The dependent variable in this study is audit quality, the independent variable in this study is the independence and competence of auditors, and the moderating variable in this study is the audit fee. The research was conducted at a Public Accounting Firm (KAP) in the city of Surabaya which is registered with the Indonesian Public Accountant Directory (IAPI) in 2022. This type of research is quantitative research. The data in this study used primary data by distributing questionnaires. The sampling method used convenience sampling and the data analysis technique used was Moderated Regression Analysis (MRA). The research sample amounted to 62 auditors. The results of this study indicate that there is a significant positive effect of audit fees that moderate auditor independence and auditor competence on audit quality. The results of this study are expected to assist auditors in knowing the effect of improving audit quality in Public Accounting Firms.