The effect of quality control system on audit quality

Professional skepticism as the moderator variable

Authors

  • Khansa Shahibah BRAWIJAYA UNIVERSITY
  • Bambang Hariadi
  • Zaki Baridwan

DOI:

https://doi.org/10.20525/ijrbs.v9i4.782

Keywords:

Quality control system elements, relevant ethical terms, independency, professional skepticism, audit quality

Abstract

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.

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Published

2020-07-14

How to Cite

Shahibah, K., Hariadi, B., & Baridwan, Z. (2020). The effect of quality control system on audit quality: Professional skepticism as the moderator variable. International Journal of Research in Business and Social Science (2147- 4478), 9(4), 419–425. https://doi.org/10.20525/ijrbs.v9i4.782

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Section

Articles