THE THE EFFECT OF AUDITORS INDEPENDENCE, COMPETENCE AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY

AUDIT QUALITY

Abstract

This study aims to analyze the role of auditor experience in the relationship between auditor independence, competence, and professional skepticism on audit quality. Audit quality is a crucial factor in maintaining the reliability of financial statements, particularly in the banking sector. This research employed a quantitative approach using a survey method by distributing questionnaires to auditors at the Regional Business Control of PT Bank Syariah Indonesia in Jakarta. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that auditor independence and professional skepticism have a significant effect on audit quality, while auditor competence does not have a significant effect. Auditor experience moderates the relationship between auditor independence and professional skepticism on audit quality but does not moderate the relationship between auditor competence and audit quality. This study concludes that auditor experience plays an important role in strengthening independence and professional skepticism to improve audit quality.