Abstract
t This research is conducted and deemed to determine the effect of professional accounting ethics, auditor competence and professional integrity and commitment to audit quality. In addition, this study aims to determine the effect of auditor competence and integrity auditor on audit quality that is moderated by professional commitment. The population in this study is Badan Pengawasan Keuangan dan Pembangunan (BPKP) of DKI Jakarta Province. Sampling is done by purposive sampling method with the criteria of government internal auditors who have taken study and training the JFA (Functional Auditor Functional) and has a minimum of 2 years work experience. The number of samples used in this study amounted to 62 samples of auditors working in Badan Pengawasan Keuangan dan Pembangunan (BPKP) of DKI Jakarta Province. The analysis technique used is Structural Equation Modeling (SEM) using the application Smart Partial Least Square version 3.0. The results of this study indicate that professional accounting ethics and integrity have a significant effect on audit quality. Auditor competency and professional commitment are not significant to audit quality. Professional commitment moderates the influence of the relationship between integrity and audit quality and influences the negative effect. Professional commitment does not moderate the effect of the relationship between auditor competence and audit quality. The contribution given to the BPKP of DKI Jakarta Province is that there is a need for an authoritative, orderly and wellregulated supervisory apparatus in carrying out the duties and functions of the government's internal auditors in accordance with the APIP code of ethics and APIP audit standards
Highlights
Changes that occur nowadays related to audit quality could give an influence on the auditor profession
The purpose of this study is to determine the effect of the implementation of professional accounting ethics, auditor competence, integrity and professional commitment to audit quality and to understand the effect of implementation auditor competencies and integration of audit quality that is moderated by professional commitment
Problem related to audit quality is experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Badan Pengawasan Keuangan dan Pembangunan (BPKP) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the APIP code of ethics and so forth
Summary
Changes that occur nowadays related to audit quality could give an influence on the auditor profession. According to data from the Financial Reporting Council (FRC) related to Audit Quality Inspection (AQI), KAP Big Four has a worse performance than the 2016/2017 cycle. This is indicated by the fact that 25.5% of audits conducted by the Big Four KAP require improvement and 14.4% of audits are stopped to make improvements. The FRC has determined that 90% of the target is needed for audit improvements due to a decline in audit quality this year These results indicate that 73% obtained an acceptable standard that means that it indicates that there is concern about the level of trust in the auditor of audit quality
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