Peran Sistem Pengendalian Mutu Dalam Memoderasi Faktor-Faktor yang Mempengaruhi Kualitas Audit Kantor Akuntan Publik

Abstract

This research aims to determine and analyze third party reviews, time budget pressure, audit fees, work experience, independence, and continuing professional education which influence audit quality with a quality control system as a moderating variable at Public Accounting Firms (PAF) in Indonesia. The population in this study was 1442 PAF auditors. The primary data collection method was carried out using a questionnaire technique in the form of questions using Google Form and 304 PAF auditors were obtained as the research sample. The type of research used is descriptive statistical research using structural model analysis and measurement model analysis (outer model) and inner model analysis, and Structural Equation Modeling (SEM) using SmartPLS software. The results of the analysis show that third party reviews, work experience, independence and continuing professional education have a positive effect on audit quality and time budget pressure has a negative effect on audit quality. Audit fees have a negative and insignificant effect on audit quality. The control system variable moderates the effect of time budget pressure on audit quality, while the controlling system variable is unable to moderate the relationship between third-party review variables, audit fees, work experience, independence, and continuing professional education on audit quality.