Kompetensi dan Moral Reasoning Memoderasi Pengaruh Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

Abstrak

The Company currently requires the services of a qualified auditor to assist in conducting an examination of the sustainability of a company. An accountant should pay attention to the quality of the audit, because with high audit quality is expected to produce financial reports that can be trusted by users of financial information. The purpose of this study is to analyze the competence and moral reasoning to moderate the influence of independence on audit quality at the Public Accounting Firm of Bali Province. This research was conducted in all offices of Public Accounting Firm in Bali as many as seven offices located in Bali Region 2017 by making auditor as much as 73 people as sample with saturated sample method. Data collection was done by distributing questionnaires with 47 respondents who were re-eligible and used while 26 were aborted in the test through moderation regression analysis (MRA). Based on the results of the analysis, independence has a significant positive effect on audit quality at Public Accounting Firm in Bali. Competence strengthens positively affects the independence of audit quality at Public Accounting Firm In Bali. Moral reasoning strengthens the positive impact of independence on audit quality at Public Accounting Firm in Bali.