THE ROLE OF GENDER IN MODERATE THE INFLUENCE OF COMPETENCY, INDEPENDENCE, AND ETHICS ON AUDIT QUALITY (CASE STUDY ON AUDITORS OF EAST JAVA'S REPRESENTATIVE FINANCIAL AND DEVELOPMENT AGENCY)

Title: THE ROLE OF GENDER IN MODERATE THE INFLUENCE OF COMPETENCY, INDEPENDENCE, AND ETHICS ON AUDIT QUALITY (CASE STUDY OF AUDITORS OF EAST JAVA'S REPRESENTATIVE FINANCIAL AND DEVELOPMENT AGENCY)

Author: TETY INDAH APRIANTI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to obtain empirical evidence of the influence of competence, independence and ethics on audit quality and examine the role of gender in moderating the influence of competence, independence and ethics on East Java Representative BPKP auditors. The approach used in research is a quantitative approach. The population of this study consisted of 163 East Java Representative BPKP auditors. The sample for this research consisted of 163 East Java Representative BPKP auditors. The data analysis technique used is moderation analysis with the help of Smart PLS. The results of this research show that competence has no effect on audit quality, independence has a negative effect on audit quality, ethics has a positive effect on audit quality, gender does not moderate the effect of competence, independence and ethics on audit quality.

Keywords: Competency, Independence, Ethics, Gender, Audit Quality

Sources: http://repository.unair.ac.id/80381/