PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT MENGGUNAKAN TASK SPECIFIC KNOWLEDGE SEBAGAI VARIABEL MODERASI DI KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN

QURROTA'AINA, FADIA ASSYIFA and Rohman, Abdul (2025) PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT MENGGUNAKAN TASK SPECIFIC KNOWLEDGE SEBAGAI VARIABEL MODERASI DI KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of auditors' competence,independence, ethics, and work experience on audit quality, using task-specific knowledge as a moderating variable. The background of this study is based on the importance of the role of auditors in ensuring the credibility of financial statements, as well as the increasing public spotlight on audit quality due to accounting scandals. The research was conducted on auditors working at Public Accounting Firms (PAFs) in the Southern Sumatra region. The research method used was a quantitative approach with a questionnaire as the data collection technique. The sample consisted of 35 auditors from 19 PAFs. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA) with the assistance of SPSS software. The results of the study indicate that competence, independence, ethics, and work experience have a positive effect on audit quality. Additionally, task-specific knowledge was found to strengthen the relationship between the independent variables and audit quality. This study emphasizes the importance of task-specific knowledge as an effort to enhance professionalism and the quality of audit results within PAs.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kompetensi, Independensi, Etika, Pengalaman Kerja, Kualitas Audit, Task Specific Knowledge, Kantor Akuntan Publik
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fadia Assyifa Qurrota'aina
Date Deposited:	14 Jul 2025 08:08
Last Modified:	14 Jul 2025 08:08
URI:	http://repository.unsri.ac.id/id/eprint/178387

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