ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA)

Abstract

This study generally aims to analyze determinants audit quality with moral judgment as the
moderating and has a specific purpose to know; influence of competence on perceived audit quality,
the influence of independence on perceived audit quality, the influence of due professional care on
perceived audit quality, the influence of leadership style on perceived audit quality, the influence
of organizational culture on perceived audit quality, the influence of moral judgment on perceived
audit quality and partially, competence, independence, due professional care, leadership style and
organizational culture influence of perceived audit quality with moral judgment as a moderating
variable. This study is an empirical study using saturation sampling technique. Data obtained by
distributing questionnaires to 44 auditors BPK RI representatives of North Maluku province, with
response rate as much 86.4%. Data analysis was performed using regression analysis or test the
assumption of Ordinary Least Square (OLS) with a regression test to test the absolute difference
value on variable moderation. These results indicate that: Auditor competence may increase the
perceived audit quality, auditor independence may increases perceived audit quality, auditor due
professional may attitude may increases perceived audit quality, leadership style may increases
perceived audit quality, organizational culture had no effect on perceived auditor quality and
moral judgment does not strengthen or weakens perceived audit quality, but a moral judgment on
an individual basis may increases perceived audit quality.