Record Detail

Pembimbing: Haryono Umar-- This study aims to determine the effect of auditor independence and auditor work experience on audit quality with audit ethics as a moderating variable. This research was conducted using a survey method with a questionnaire. The population of this research is auditors who work in Public Accounting Firms in the South Jakarta area. This study used simple random sampling which was carried out by determining the number of samples using SPSS. Data analysis using multiple linear analysis. The results of the study indicate that auditor independence and auditor work experience of audit ethics as moderating variables affect audit quality on an ongoing basis. In addition, this income proves that auditor independence has an effect on audit quality, but other independent variables and moderating variables have no effect on audit quality. This study proves that auditor independence is the dominant factor influencing audit quality. For future research, this study suggests expanding the scope of the survey area and adding more variables that can affect audit quality.