Abstract
This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.
Highlights
Kualitas audit merupakan kemungkinan akan menemukan dan melaporkan pelanggaran dalam buku sistem akuntansi kliennya oleh auditor (DeAngelo, 1981)
This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan
The results showed that there was a significant effect of accountability on audit quality
Summary
Kualitas audit merupakan kemungkinan akan menemukan dan melaporkan pelanggaran dalam buku sistem akuntansi kliennya oleh auditor (DeAngelo, 1981). Manajemen perusahaan dan pemerintah membutuhkan jasa auditor eksternal sehingga penyajian akuntabilitas keuangan kepada pihak luar dapat dipercaya, sementara pihak luar membutuhkan layanan pihak ketiga untuk mendapatkan keyakinan bahwa penyajian laporan keuangan bisa dipercaya sebagai dasar dalam pengambilan keputusan oleh manajemen perusahaan (Mulyadi, 2014). Kualitas audit adalah setiap kemungkinan bahwa auditor selama proses diaudit kliennya bisa menemukan pelanggaran dalam sistem akuntansi klien dan dilaporkan dalam laporan keuangan yang diaudit, dimana auditor dalam melaksanakan tugasnya dipandu oleh standar audit dan kode etik yang diterima secara umum akuntan publik yang relevan (Usman, et al, 2014). Perbedaan penelitian ini dengan penelitian sebelumnya terletak penggunaan variabel due professional care sebagai variable intervening dan etika auditor sebagai variabel moderasi dan yang mungkin akan mempengaruhi secara kuat atau lemah hubungan antara kompetensi, independensi, akuntabilitas dan kualitas audit
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