Abstract
Good audit quality is needed so that financial statements can be useful for the community as a basis for making decisions. Corruption Eradication Commission (KPK) named Supreme Audit Agency (BPK) members as suspects in the drinking water bribery case because an abnormal value was found in the financial statements and in 2017 the BPK auditor was caught in the practice of purchase and sale opinions on the financial statements of the Ministry of Villages. This can be indicated by the existence of fraud in the audit results which makes the quality of the audit doubtful. This study aims to examine the effect of auditor ethics, auditor motivation, locus of control on audit quality with auditor professional skepticism as an intervening variable. The sample used in this study amounted to 59 samples sourced from auditors Auditorat of State Finances (AKN) V and VI BPK RI with a questionnaire instrument. The analytical technique employed in this study was Structural Equation Modeling (SEM), which was performed with the SmartPLS version 3.0 tool. The findings of this study show that auditor ethics, motivation, and locus of control all have an impact on audit quality, while auditor professional skepticism does not. Furthermore, the relationship between auditor ethics and audit quality cannot be moderated by auditors' professional skepticism.
Highlights
Audit quality is explained as the auditor's work in the form of reliable work and in accordance with applicable standards [10]
The results demonstrate that the audit quality variable is affected by the auditor ethics variable (EA, = 13.034 and P = 0.000), there is a negative relationship between these two variables
After conducting research and a series of hypothesis testing related to the effect of audit ethics, auditor motivation, locus of control on audit quality and auditor professional skepticism as an intervening variable, several conclusions can be drawn, including the following: The ethics of auditors has a substantial impact on audit quality
Summary
Audit quality is explained as the auditor's work in the form of reliable work and in accordance with applicable standards [10]. Audit quality is defined as the characteristics and description of the audit in accordance with standards that reflect the duties and responsibilities of the professional auditor [10]. Research by Ilat et al [11] stated that audit quality is the possibility that the auditor may encounter irregularities or fraud in the auditee's financial reporting system that refers to applicable standards. BPK has a major role in audits which include financial audits, performance audits and audits with specific objectives. This is carried out in accordance with state financial audit standards, the results of which
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