PENGARUH SKEPTISME PROFESIONAL INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN INTEGRITA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Inspektorat Daerah Kabupaten Merauke)

Abstract

It is feared that corrupt behavior by regional heads can undermine good state governance. Such behavior leads to public distrust, weakens government authority, and negatively impacts audit quality. Therefore, this research aims to examine the effect of audit quality as the dependent variable, with professional skepticism and independence as independent variables, and integrity as a moderating variable. This study uses primary data in the form of quantitative research. The primary data were obtained directly from respondents in the field by the researchers. Data collection was conducted using a questionnaire method consisting of a series of statements provided to respondents to obtain relevant information. Data analysis was performed using the SmartPLS 4 application. The results indicate that professional skepticism significantly affects audit quality, while independence does not. Furthermore, integrity strengthens the relationship between professional skepticism and audit quality but does not strengthen the relationship between independence and audit quality.

Keywords: Professional Skepticism, Independence, Integrity, Audit Quality