PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL INTERVENING PADA EMPAT KANTOR AKUNTAN PUBLIK DI KOTA JAKARTA

Abstrak

This research was conducted to determine the effect of independence on audit quality
with professional ethics as an intervening variable. Primary data is a questionnaire distributed
to 60 respondents, namely auditors who are in four public accounting firms in the Jakarta area.
The sample method used in this study is random sampling and analysis is done by descriptive
analysis and path analysis used to analyze hypotheses, and also correlation coefficients. The
results in this study indicate that independence, professional ethics and audit quality have been
carried out well. Independence has a significant effect on audit quality, so does professional
ethics have a significant effect on audit quality and independence has a significant effect on
professional ethics. Furthermore, based on the path coefficient it is shown that independence
has a strong relationship with audit quality when professional ethics have a strong relationship
with audit quality. Independence has a significant influence on audit quality with professional
ethics as an intervening variable. This is because the t-value is greater than the t-table value,
which is 12.033> 1.671, with a mediation coefficient of 0.300255. It can be concluded that
professional ethics as a moderating variable has significantly affected audit quality.