The Effect of Auditor Independence and Moral Reasoning on Audit Quality in Provincial Inspectorates Southeast Sulawesi
Keywords:Auditor Independence, Auditor Moral Reasoning, Audit Quality
This study aims to determine and analyze the effect of auditor independence and moral reasoning on audit quality in the Inspectorate of Southeast Sulawesi Province. The sample in this study was 42 auditors who worked at the Inspectorate Office of Southeast Sulawesi Province. The analytical method used is descriptive analysis and multiple linear regression analysis with the help of IBM SPSS V22 software. Methods of data collection using a questionnaire. This study used a sampling technique with a census sampling technique. The results of the study show that (1) auditor independence partially has a significant effect on audit quality, meaning that the higher the independence of an auditor, the better the quality of the audit produced by the auditor. (2) The auditor's moral reasoning partially has a significant effect on audit quality, meaning that the higher the auditor's moral reasoning considerations, the higher the audit quality produced by the auditor. (3) Auditor independence and auditor moral reasoning simultaneously have a significant effect on audit quality, meaning that there is a relationship between auditor independence and auditor moral reasoning on the resulting audit quality.
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