PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI PADA BAWASDA PEMERINTAH DAERAH DI EX-KARESIDENAN SURAKARTA PROVINSI JAWA TENGAH

Abstract

The purpose of this research to know: 1) the effect on audit quality Bawasda

competence, 2) the effect of competence on audit quality are moderated Bawasda

auditor ethics, 3) the effect of independence on audit quality Bawasda and 4) the effect

of independence on audit quality are moderated Bawasda ethics auditors.

The population in the study of all members Bawasda as internal audit that

consists of 84 auditors in 7 (seven) districts in the territory of the Ex-Resident of

Surakarta, Central Java Province, the Municipality of Surakarta, Karanganyar district,

Sragen, Wonogiri, Boyolali, Sukoharjo and Klaten, each numbered 12. Quota sampling

random sampling of 70 respondents. To test the hypothesis used Regression Analysis

was with moderation.

Results showed: 1) competence has a positive and significant impact on audit

quality Bawasda, 2) moderate the influence of auditors' ethical competence of positive

and significant impact on audit quality Bawasda, 3) independence has a positive and

significant impact on audit quality Bawasda 4) moderate the ethics of auditors influence

the independence of positive and significant impact on audit quality Bawasda as Internal

Auditor at the Local Government Ex-Surakarta, Central Java Province.

Keywords : Competence, Independence, Audit Quality, Ethics Auditor, Internal Auditor, Bawasda.