The accountability of these financial statements will make stakeholders believe in the company's management to provide the best for the company. Financial statement accountability will all stakeholders work together and work hard to develop the company to be bigger, therefore good auditor performance is strongly demanded so that all parties interested in financial reports do not make wrong decisions and policies for their companies. The purpose of this study is to see the impact of professionalism and competence on auditor performance which is moderated by the work motivation. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderating Regression Analysis. The results of this study indicate that professionalism and competence have a positive and significant effect on auditor performance, and work motivation is a moderating variable that can strengthen the effect of professionalism on auditor performance, but work motivation is not a variable that can moderate the effect of competence on auditor performance.
The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions.
Keywords: Experience, Competence, Skepticism, Audit Quality.
This research aims to analyze the influence of competence, work experience, and accountability on the quality of audits and the ethical interaction of auditors on audit quality. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderate Regression Analysis. The results showed that work experience affects the quality of audits. At the same time, the variables of competence and accountability have no significant effect on the audit quality. Auditor ethics can also not moderate the relationship of competence, work experience, and accountability to the quality of audits.
Keywords: Competence, Work Experience, Accountability, Auditor Ethics, Audit Quality
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.