Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator

Abstract

This study seeks to determine and analyze the impact of experience, auditor motivation, and audit fees on audit quality at public accounting firms in Makassar, Indonesia, with auditor ethics serving as a moderator. This study employs primary data to conduct quantitative research with a total of 46 auditors from 9 KAP. Utilizing a questionnaire, the data collection method consisted of collecting information via questionnaire. Auditors registered with KAP Makassar City comprised the study's sample population. Multiple linear regression employing Smart PLS 3.0 software is the statistical technique used to test the hypothesis. According to the analysis performed, experience, auditor motivation, and audit fees have a positive and significant effect on audit quality, while auditor ethics as a moderator of experience and audit fees has a negative and insignificant effect on audit quality.