Moderating Effect of Implementation Risk-Based Auditing on Audit Quality

Entar Sutisman; Yana Ermawati; Siti Mariani; Kartim; Aditya Halim Perdana Kusuma Putra

doi:10.24912/ja.v25i2.810

Authors

Entar Sutisman Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia
Yana Ermawati Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia
Siti Mariani Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia
Kartim Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia
Aditya Halim Perdana Kusuma Putra Department of Management, Faculty of Economic and Business, Universitas Muslim Indonesia, Makassar, Indonesia

DOI:

https://doi.org/10.24912/ja.v25i2.810

Keywords: Competence, Independence, Risk Based Audit, Audit Quality.

Abstract

This study aims to examine the effect of the ability and independence of auditors on audit quality by using risk-based auditing as a moderating variable at the Inspectorate of South Sulawesi Province. The population in this study were all auditors at the Inspectorate of South Sulawesi Province, using the purposive sampling method for sample selection so that 35 respondents were selected as samples. This research uses field research methods. This study used a survey method for field data collection, namely by distributing questionnaires to the research object. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The analysis results show that the ability and independence of the auditors have a positive and significant effect on audit quality. The application of risk-based auditing as a moderator of capability and freedom also positively impacts audit quality.

Author Biographies

Entar Sutisman, Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia

entar.uniyap@gmail.com

Yana Ermawati, Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia

ermawati.yana@gmail.com

Siti Mariani, Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia

sitimariani78@gmail.com

Kartim, Department of Accounting, Faculty of Economic and Business, University Yapis Papua, Papua, Indonesia

kartim321@gmail.com

Aditya Halim Perdana Kusuma Putra, Department of Management, Faculty of Economic and Business, Universitas Muslim Indonesia, Makassar, Indonesia

adityatrojhan@gmail.com

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