Analysis of the Effect of Competency, Independence, Audit Planning, Audit Supervision, And Auditor Reporting on Audit Quality in Medan Inspectorate with Motivation as a Moderating Variable

Abstract

This quantitative study aims to analyze the effect of auditor competencies, independence, audit planning, supervision, and reporting on audit quality moderated by the auditor's work motivation. The research population is 118 people, and the determination of samples was done using the total sampling method, so there were 118 samples. Data collection methods used questionnaires, and data analysis used the Smart PLS program. The results showed that auditors' competency, independence, and reporting positively and significantly affected audit quality. At the same time, audit planning and audit supply have no effect. Work motivation can moderate the effect of audit independence, planning, and supervision of audit quality. Work motivation cannot moderate the effect of auditor competencies and reporting on audit quality. To the Head of the Medan City Inspectorate Office, it is recommended that attention be paid to these factors so that the quality of financial statements can be further improved. Keywords: auditor competence, auditor independence, audit planning, audit supervision, and audit auditor reporting audit