Abstract
This research aims to investigate the impact of competence and professionalism on audit quality by integrating auditor ethics as a mediating variable. The research method applied is a quantitative method, using Partial Least Square (PLS) analysis to analyze the collected data. The research results show that competence and professionalism have a positive and significant influence on audit quality, both directly and through the role of auditor ethics as a mediating variable. Conclusion, understanding of the factors that influence audit quality in the accounting profession. The practical implication of this research is that increasing auditor competence and professionalism can improve audit quality, with auditor ethics acting as an intermediary in this relationship. Keywords: Government Internal Supervisory Apparatus (APIP), Auditor Ethics, Auditor Competence, Audit Quality, Auditor Professionalism
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
