Analisis Pengaruh Kompetensi, Independensi, Perencanaan Audit, Supervisi Audit dan Pelaporan Auditor terhadap Kualitas Audit pada Inspektorat Kota Medan dengan Motivasi sebagai Variabel Moderating

Abstract

Audit quality is a crucial part in providing Auditor Reporting. There are a great deal of factors affecting audit quality such as auditor competence, auditor independence, audit planning, audit supervision and auditor reporting. This quantitative research aims lo analyze the effects of competence, independence, audit planning, audit supervision and auditor reporting on audit quality moderated by the auditor's work motivation. The research population consists of 11 8 people who also serve as the samples determined using total sampling method. Th e data are collected using questionnaires and are analyzed using SMART PLS program. The results indicate that competence, independence and auditor reporting have a positive and significant effect on audit quality. Meanwhile, audit planning and audit supervision do not give any effect. Work motivation is able to moderate the effects of audit independence, planning and audit supervision on audit quality. Work motivation is unable to moderate the effects of auditor competence and auditor reporting on audit quality.