The Influence of Auditor Competence and Moral Reasoning on Inspectorate Audit Quality with Organizational Commitment as A Moderating Variable

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Quantitative analysis reveals auditor competence influences audit quality in Trenggalek, while commitment does not moderate effects.

Competence and moral reasoning significantly enhance audit quality, showing direct benefits for the inspectorate audits.
Results indicate a positive relationship, where increased auditor competence leads to better audit outcomes overall.
Analysis employed moderated regression to evaluate variables, focusing on the interplay between auditor traits and audit quality.
Findings suggest that organizational commitment does not enhance the relationship between auditor skills and audit quality, indicating potential areas for further development.

Purwanti et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark