Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees

Juliyanti Sidik Tjan; Muslim Muslim; Andriani Alimin; Muh Yamin Noch; Yaya Sonjaya

doi:10.24912/ja.v28i1.1698

Authors

Juliyanti Sidik Tjan Department of Accounting, Indonesian Muslim University, Makassar City, Indonesia
Muslim Muslim Department of Accounting, Universitas Muslim Indonesia, Makassar City, Indonesia
Andriani Alimin Department of Accounting, Universitas Muslim Indonesia, Makassar City, Indonesia
Muh Yamin Noch Yapis University, Papua
Yaya Sonjaya Yapis University, Papua

DOI:

https://doi.org/10.24912/ja.v28i1.1698

Keywords: Independence; Professional Skepticism; Audit Quality; Audit Fees.

Abstract

This research investigates the impact of auditor independence and professional scepticism on audit quality, focusing on audit fees as a moderating factor in Makassar City's public accounting firms. The study employs census sampling, involving 39 auditors from eight Makassar-based public accounting firms. Hypotheses are tested using multiple linear regression via Smart PLS 3.0 software, complemented by descriptive statistical tests. The research also conducts assessments, including convergent validity, discriminant validity, composite reliability, and inner model evaluations. Results indicate that auditor independence and professional scepticism positively and significantly affect audit quality. As a moderating variable, audit fees also positively and significantly impact audit quality. These findings offer public accounting firms valuable insights, emphasising the need to evaluate and potentially adjust their policies proactively. This proactive approach can help mitigate potential risks linked to declining audit quality.

Author Biographies

Juliyanti Sidik Tjan, Department of Accounting, Indonesian Muslim University, Makassar City, Indonesia

juliyantisidik.tjan@umi.ac.id

Muslim Muslim, Department of Accounting, Universitas Muslim Indonesia, Makassar City, Indonesia

muslim.ak@umi.ac.id

Andriani Alimin, Department of Accounting, Universitas Muslim Indonesia, Makassar City, Indonesia

aliminandriani@gmail.com

Muh Yamin Noch, Yapis University, Papua

abienoch12@gmail.com

Yaya Sonjaya, Yapis University, Papua

ya2sonjaya@gmail.com

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