PENGARUH KOMPETENSI, INDEPENDENSI, DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS AUDIT YANG DIMODERASI OLEH AKUNTABILITAS
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Abstract
This study aims to examine the effect of competence, independence, professional skills on audit quality with
accountability. Primary data is the data used in this study. 85 questionnaires were distributed in which 47
questionnaires were distributed directly and 38 questionnaires with the help of Google form. The questionnaires
returned and were used were 83 questionnaires. Data processing was performed using logistic regression analysis
method using SPSS version 25. The results obtained from this study indicate that competence and independence do
not have a positive influence on audit quality. Meanwhile, professional skills have a positive influence on audit
quality. The results of this study also concluded that accountability does not moderate the effect of competence,
independence and professional skills on audit quality
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