The Effect of Auditor Independence and Ethics on Audit Quality with Audit Fee as a Moderating Variable in Public Accounting Firms in Medan
Published: 1 October 2021
Journal of Economics, Finance And Management Studies , Volume 04; https://doi.org/10.47191/jefms/v4-i10-02
Abstract: This study discusses the effect of auditor independence and ethics on audit quality with audit fees as a moderating variable. This analysis used two independent variables: independence and auditor ethics. Audit quality was the dependent variable, while audit fees were the moderating variable. This research was conducted in 4 Public Accounting Firms (KAP) in the Medan City area, using 70 auditors from 21 Public Accounting Firms (KAP). A quantitative method was employed in this research. The sampling technique used was simple random sampling. In this study, data was collected by surveys or the distribution of questionnaires. Primary data was used as a source. The statistical method employed Partial Least Square Analysis with partial statistical test hypothesis testing (t) in the coefficient of determination (R2 ). SmartPls program was used in this research. The results of this study indicate that independence has a significant effect on audit quality, partially. Meanwhile, auditor ethics has no significant effect on audit quality, and audit fees cannot be a moderating variable on the effect of independence and auditor ethics on audit quality.
Keywords: ethics / audit quality / audit fees / KAP / independence and auditor / moderating variable / surveys
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