Pengaruh Kompetensi, Due Professional Care, dan Independensi Terhadap Kualitas Audit Dengan Motivasi Intrinsik Sebagai Variabel Moderator Pada Kantor Akuntan Publik Di Kota Pekanbaru

Sagala, Hamidho (2023) Pengaruh Kompetensi, Due Professional Care, dan Independensi Terhadap Kualitas Audit Dengan Motivasi Intrinsik Sebagai Variabel Moderator Pada Kantor Akuntan Publik Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Audit quality is the possibility of an auditor finding and reporting violations in the financial statements being audited. This study aims to empirically test and analyze the effect of competence, due professional care, and independence on audit quality with intrinsic motivation as a moderator variable at public accounting firms in Pekanbaru city. The population as well as the sample in this study amounted to 30 auditor respondents from 6 public accounting firms listed in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2022. This research is a quantitative study that uses a questionnaire as a research instrument. The data analysis technique used is moderated regression analysis (MRA). The results of this study indicate that partially and simultaneously competence, due professional care, independence, and intrinsic motivation affect audit quality. The results of this study also show that intrinsic motivation is able to strengthen the effect of competence and independence on audit quality, while intrinsic motivation is unable to strengthen the effect of due professional care on audit quality.

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