The The Effect Of Auditor Competence And Auditor Experience On Audit Quality With Auditor Ethics As A Moderating Variable
(Study at the Inspecção Geral do Estado Office, Dili Timor-Leste)
Keywords:
Auditor Competence, Auditor Experience, Auditor Ethics, Audit Quality
Abstract
The purpose of this study is to determine the effect of Auditor Competence and Auditor experience on Audit Quality, and to determine whether Auditor Ethics can strengthen or weaken the effect of Auditor Competence and Auditor experience on Audit Quality. This study was conducted at the Office of the Inspectorate General of the State of the Republic of Indonesia, with a sample of 36 auditors. The sample was selected using a purposive sampling technique. Data collection in this study used a survey method using a questionnaire. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS version 23 analysis tools. The results of the study indicate that partially Auditor Competence and Auditor Experience in carrying out audits have a positive and significant effect on Audit Quality at the Office of the Inspectorate General of the State of the Republic of Indonesia. Auditor Ethics can strengthen the influence between Auditor Competence while auditor ethics weaken Auditor Experience on Audit Quality at the Office of the Inspectorate General of the State of the Republic of Indonesia, Dili, Timor Leste.References
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Ajeng Citra Dewi, (2016), The Influence of Work Experience, Competence and Independence on Audit Quality with Auditor Ethics as a Moderating Variable. Profita Journal 2 Edition 8, 2016.
Amran, EF (nd). The Influence of Auditor Ethics, Auditor Experience, and Auditor Motivation on Audit Quality. 1.
Caetano CC (2024) Factors that influence Red Flags and Leadership Behavior that influence Internal Audit Quality, in Inspeccao Geral do Estado, Dili, Timor Leste, Volume: 12, No. 2, pp. 1629-1649, ISSN: 2051-4883.
Dessi Antika Putri, (2020). The Influence of Auditor Experience and Time Budget Pressure on Audit Quality with Auditor Ethics as a Moderating Variable. Vol &. No. 1. 2020.
Eko, M., & Tjahjono, S. (2019). The Influence of Auditor Competence, Auditor Experience, and Auditor Motivation on Audit Quality. 12 (2), 253–270.
Evia, Z., Santoso, RE Wi., & Nurcahyono, N. (2022). Work Experience, Independence, Integrity, Competence and Their Influence on Audit Quality. Journal of Accounting and Governance , 2 (2), 141. https://doi.org/10.24853/jago.2.2.141-149
Ismiyati, AA (2019). The Influence of Competence, Independence, and Accountability on Audit Quality with Auditor Ethics as a Moderating Variable. (Empirical Study of Public Accounting Firms in Banten Province). Tirtayasa Accounting Research Journal , 4 (1), 89–101. https://doi.org/10.48181/jratirtayasa.v4i1.5504
Jurnal, J., & Mea, I. (2021). The Influence of Auditor Competence, Auditor Independence, Auditor Experience and Professionalism on Audit Quality at JIMEA Accounting Firm. | MEA Scientific Journal (Management, Economics, and Accounting) . 5 (2), 651–666.
Work, PP (2020). The influence of work experience, independence, integrity, competence and ethics of auditors on audit quality . 08 (02), 100–112.
Competence, P., Auditor, DE, Quality, T., & Apparatus, A. (2020). The Influence of Competence, Independence, and Auditor Ethics on the Audit Quality of Inspectorate Apparatus ( . 2 (4).
Lorensky Oktadelina, NP, Rustiarini, NW, & Shinta Dewi, NP (2021). The Influence of Professionalism, Competence, Objectivity, and Accountability on Audit Quality with Independence as a Moderating Variable. Jurnal Kharisma, 3 (1), 267–278.
Rahayu, S., Azhari, I., Indonesia, UM, Junaid, A., Indonesia, UM, Tjan, JS, & Indonesia, UM (2020). The Influence of Auditor Professionalism on Audit Quality. 2 (September), 141–180.
Sholehah, NLH, & Mohamad, S. (2020). The Influence of Auditor Competence and Independence on Audit Quality (Case Study of BPKP Representative Office of Gorontalo Province). Journal of Techopreneurship on Economics and Business Review , 1 (2), 110–119. https://jtebr.unisan.ac.id
Siahaan, SB, & Simanjuntak, A. (2019). The Influence of Auditor Competence, Independence, Integrity, and Professionalism on Audit Quality with Auditor Ethics as a Moderating Variable (Case Study of Public Accounting Firms in Medan City). Journal of Management , 5 (1), 81–92.
Sihombing, YA, & Triyanto, DN (2019). Work experience, integrity on audit quality . (Study on West Java Provincial Inspectorate 2018), The effect of independence, objectivity, knowledge, work experience, integrity, on audit quality (study on west java provincial inspectorate . 9 (2), 141–160.
Sri Rahayu Indah Azhari, (2020), The Influence of Auditor Competence, Independence and Professionalism on Audit Quality with Auditor Ethics as a Moderating Variable, Journal of Accounting Science, p-ISSN: 2714-6359 e-ISSN: 2714-6340 Vol.2 Number 2 September 2020
Udayana, EAU, & Rasmini, NK (2019). The Effect of Auditor Experience and Independence on Audit Quality with Auditor Ethics as a Moderating Variable. Putu Delsi Nia Sarca 1 . 26 , 2240–2267.
Yuli, M., Astuti, W., & Juliardi, D. (2016). The Influence of Auditor Competence, Independence, and Professional Ethics on Audit Quality (Empirical Study of Public Accountants in Malang). In Jurnal Akuntansi Aktual (Vol. 3).
Published
2026-06-19
How to Cite
de jesus, A., & Amaral, A. S. (2026). The The Effect Of Auditor Competence And Auditor Experience On Audit Quality With Auditor Ethics As A Moderating Variable . Kontigensi : Jurnal Ilmiah Manajemen, 14(1), 179-194. https://doi.org/10.56457/jimk.v14i1.926
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Articles
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