The Influence of the Auditor's Independence, Competence, Integrity, Ethics on the Quality of the Audit with Work Experience as a Variable Moderation in the General Inspection Office of the Timor-Leste State

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of Auditor Independence, Auditor Competence, Auditor Integrity and Auditor Ethics on Audit Quality moderated by Auditor Work Experience at Inspecsaun Geral do Estado (IGE) Timor Leste. The population in this study is all employees who function as auditors, totaling 32 auditor staff. However, the samples used in this study and also in the data processing were 30 respondents, where the sampling technique used the saturation method (census), data collection used  questionnaires and statistical analysis tools used Moderation analysis (MRA). The results showed, the results of the individual parameter significance test (t test) regression equation 1, showed, first, Auditor Independence has no influence and is not significant on Audit Quality. Second, Auditor Competence has a positive and significant influence on Audit Quality. Third, Auditor Integrity does not have a positive and significant influence on Audit Quality. Fourth, Auditor Ethics does not have a positive and significant influence on Audit Quality. Fifth, the Auditor's Work Experience does not have a positive and significant influence on Audit Quality. Meanwhile, the results of the individual parameter significance test (t test) regression equation 2, show first, Auditor Independence has a positive and significant effect on Audit Quality which is strengthened by Auditor Work Experience. Second, Auditor Competence has a positive and significant effect on Audit Quality which is strengthened by the Auditor Work Experience variable. Third, Auditor Integrity has no positive and insignificant effect on Audit Quality which is weakened by the Auditor's Work Experience variable. Third, Auditor Ethics has no positive and insignificant effect on Audit Quality which is weakened by the Auditor Work Experience variable.