Research Paper
Year: 2022 | Month: February | Volume: 9 | Issue: 2 | Pages: 209-223
DOI: https://doi.org/10.52403/ijrr.20220230
Effects of Skill, Independency, Objectivity and Audit work experience on the Quality of Audit Outcome with Audit Ethics as a Moderating Variable in the Inspectorate Office of Karo Regency
Wahyudi Pialanta Ginting S1, Iskandar Muda1, Yeni Absah1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Wahyudi Pialanta Ginting S
ABSTRACT
The quality of audit outcome is a reflection of the action of an auditor who audits based on auditing standard and reports it with adequate evidence to the stakeholders. The objective of the research is to find out the influence of skill, independency, objectivity, and audit work experience, with audit ethics as a moderating variable in the Inspectorate Office of Karo Regency. The population was auditors and functional officials in the Inspectorate Office of Karo Regency.
The population is made up of 48 auditors and functional officials in the Inspectorate Office of Karo Regency. Primary data are analyzed by using Partial Least Square (PLS) approach.
The result of the research shows that independency has positive and significant effects on the quality of audit outcome. Skill, objectivity, and audit work experience do not have any significant effects on the quality of internal audit outcome. It is also found that audit ethics owned by auditors cannot strengthen the effects of skill, independency, objectivity, and audit work experience on the audit quality in the Inspectorate Office of Karo Regency.
Keywords: skill, Independency, objectivity, audit work experience, audit ethics, quality of audit outcome.
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