Abstract :
This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.
Keyword :
Auditor’s independence, Auditor’s ethics, Auditor’s experience and Audit quality