Open AccessAudit Quality as Intervening Variable of the Relationship between Competency, Independence, and Professionalism on the Ability to Detect Fraud (A Case Study on the Bungo and Tebo Regencies Inspectorate Auditors)
Author(s) -
Afrizal Afrizal,
Wirmie Eka Putra,
Yuliusman Yuliusman
Publication year - 2022
Publication title -
webology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.259
H-Index - 18
ISSN - 1735-188X
DOI - 10.14704/web/v19i1/web19158
Subject(s) - audit , independence (probability theory) , quality audit , quality (philosophy) , path analysis (statistics) , sample (material) , auditor independence , descriptive statistics , accounting , psychology , business , internal audit , joint audit , statistics , mathematics , philosophy , chemistry , epistemology , chromatography
This study entitled the influence of competency, independence, and professionalism on detecting fraud with audit quality as an intervening variable, aiming to examine the impact of competency, independence, professionalism on audit quality and ability to detect fraud, and discuss the mediating effect of audit quality. The sample used in this study was all the members of Bungo and Tebo Regency's inspectorate, Indonesia with 28 respondents. The data analysis techniques used in this study were descriptive statistics and path analysis used SmartPLS 3 software. This study's results are: competency, independence, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There is no evidence that audit quality mediating the effect of competency, independence, and professionalism on the ability to detect fraud.