INTEGRITAS SEBAGAI PEMODERASI PENGARUH PENGALAMAN AUDITOR PADA KUALITAS AUDIT

Abstrak

This report aimed to review auditor’s experience influence on the audit quality. In addition, the research-also aimed to know whether integrity would moderating auditor’s experience influence on audit quality. The study was done in akuntan public office in Bali province. The sampel of in this research were 34 0f 98 external auditors. Sampling of the research is with the method of nonprobability sampling using to technique purposive sampling. The data collected using the method of survey with questionnaire technique. Moderating Regression Analysis (MRA) is used as the data analysis techniques According to the research analysis, it was found that auditor’s experience had some positive effects on the quality of audit. Integrity moderated ( strengthened ) the auditor experience influence in auditor quality. Integrity is pure moderators.