ISSN: 2225-8329
Open access
This research is conducted and deemed to determine the effect of professional accounting ethics, auditor competence and professional integrity and commitment to audit quality. In addition, this study aims to determine the effect of auditor competence and integrity auditor on audit quality that is moderated by professional commitment. The population in this study is Badan Pengawasan Keuangan dan Pembangunan (BPKP) of DKI Jakarta Province. Sampling is done by purposive sampling method with the criteria of government internal auditors who have taken study and training the JFA (Functional Auditor Functional) and has a minimum of 2 years work experience. The number of samples used in this study amounted to 62 samples of auditors working in Badan Pengawasan Keuangan dan Pembangunan (BPKP) of DKI Jakarta Province. The analysis technique used is Structural Equation Modeling (SEM) using the application Smart Partial Least Square version 3.0. The results of this study indicate that professional accounting ethics and integrity have a significant effect on audit quality. Auditor competency and professional commitment are not significant to audit quality. Professional commitment moderates the influence of the relationship between integrity and audit quality and influences the negative effect. Professional commitment does not moderate the effect of the relationship between auditor competence and audit quality. The contribution given to the BPKP of DKI Jakarta Province is that there is a need for an authoritative, orderly and well-regulated supervisory apparatus in carrying out the duties and functions of the government's internal auditors in accordance with the APIP code of ethics and APIP audit standards.
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To cite this article: Hikmayah, N., Aswar, K. (2019). The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (4): 285-293
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