THE EFFECT OF PROFESSIONALISM AND INDEPENDENCE ON AUDIT QUALITY MODERATED BY COMPETENCE

Abstract

In carrying out their duties, auditors are required to produce good audit quality. Good audit quality can be seen in the factors that influence it. This research was created with the aim of finding out whether professionalism and independence influence audit quality and whether competence moderates professionalism and independence on audit quality. The research method used is a quantitative method with data collection methods in the form of questionnaires. The population in this research is a Public Accounting Firm in South Jakarta with a sample size of 75 auditors. The results of this research state that professionalism influences audit quality while independence has no influence and competence can moderate professionalism and independence.