Abstract
The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.
Highlights
Competition between companies increases along with the problems which are faced by Indonesian companies
This study found that a person's behavior is a combination of internal strength, that is, factors originating from that person, such as ability or effort, and external strength, ie external factors such as difficulty in work or luck. (Darayasa and Wisadha, 2016)
It is understood that auditors who are competent with appropriate audit knowledge and experience will understand and understand various problems deeper and easier when tracking the evolution of the complexity of the audit environment
Summary
Competition between companies increases along with the problems which are faced by Indonesian companies To solve this problem, company managers need accounting services, especially public accounting services and in carrying out audit work, auditors must be guided by audit standards established by the Indonesian Institute of Certified Public Accountants (ICPA), namely general standards, fieldwork standards, reporting standards. The quality of the auditor can be influenced by a sense of responsibility (accountability) and the auditor's competence to complete the audit process (Ilmiyati and Suhardjo, 2012). Great confidence in the audited financial statements and other users of services provided requires attention to the quality of audits made by certified public accountants. In addition to the competency factor, the accountability factor plays a role in the quality of audits conducted by auditors.
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