The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality

Abstract

This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge  variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality . Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality