The Effect of Auditor Competence, Auditor Experience, and Audit Complexity on Audit Quality with Auditor Ethics as A Moderation
Published:
2026-10-08Downloads
Abstract
Audit quality is a fundamental aspect that determines the credibility of financial statements and public trust in the public accounting profession. Various factors are believed to influence audit quality, including auditor competence, auditor experience, and audit complexity, whose roles are presumed to be strengthened or weakened by auditor ethics. This study aims to analyze the effect of auditor competence, audit experience, and audit complexity on audit quality, and to examine the role of auditor ethics as a moderating variable in these relationships. This study employs a quantitative approach using primary data obtained through the distribution of questionnaires to auditors working at Public Accounting Firms in the Province of East Java. The sampling technique used non-probability sampling with a purposive sampling method, involving a total of 137 auditor respondents. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results show that auditor competence and audit experience have a positive and significant effect on audit quality, while audit complexity has a negative and significant effect on audit quality. Furthermore, auditor ethics is proven to moderate the effect of audit experience and audit complexity on audit quality, but does not moderate the effect of auditor competence on audit quality. This study is expected to contribute to the development of audit quality, particularly in strengthening the competence, experience, and enforcement of professional ethics of auditors at Public Accounting Firms.
Keywords:
Auditor Competence Auditor Experience Audit Complexity Auditor Ethics Audit QualityReferences
Abrar, N. A., Tjan, S. J., & Ikhtiari, K. (2023). Advances in Managerial Auditing Research Analyzing Audit Quality : Experience , Motivation , Audit Fees with Auditor Ethics as Moderator. 1(2), 67–75.
Agus, D. W., & Lastanti, H. S. (2025). Pengaruh Independensi Auditor , Skeptisisme Profesional , Kompetensi Auditor dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Peran Moderasi. 6(3), 1304–1319.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Aswar, K., Akbar, F. G., Wiguna, M., & Hariyani, E. (2021). Determinants of audit quality: Role of time budget pressure. Problems and Perspectives in Management, 19(2), 308–319. https://doi.org/10.21511/ppm.19(2).2021.25
Bangun, C. S., Suhara, T., & Husin, H. (2023). The Application of Theory of Planned Behavior and Perceived Value on Online Purchase Behavior. Technomedia Journal, 8(1SP), 123–134. https://doi.org/10.33050/tmj.v8i1sp.2074
Fau, A. M. M., & Siagian, P. (2021). Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan). Owner: Riset Dan Jurnal Akuntansi, 5(2), 268–282.
Fitriandini, N., Syifa, A., Alfarizi, M. I., & Mardiana, L. R. (2025). Pengaruh Era Digital Pada Profesi Auditor. 17(1), 92–96.
Gloria, H. S., & Hermi. (2023). Pengaruh Independensi, Kompetensi, Kompleksitas Tugas, Tekanan Waktu, dan Skeptisme Profesional Auditor Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 3631–3642.
Hidayatullah. (2024). Hidayat Kampai: Laporan Mulus, Skandal yang Menggerogoti Profesi Akuntan Publik. Indonesiasatu.Co.Id. https://indonesiasatu.co.id/hidayat-kampai-laporan-mulus-skandal-yang-menggerogoti-profesi-akuntan-publik
Khulsum, U., Suryanto, T., Ali, J., & Yudha, H. (2025). Breaking Barriers in Audit Quality : The Dynamic Interactions of Competence, Time Budget Pressure, Complexity , and Motivation in Indonesia Landscape. Social Sciences & Humanities Open, 12(February), 101905. https://doi.org/10.1016/j.ssaho.2025.101905
Lannai, D., Hajering, & Ahmad, H. (2025). Audit Quality Model Moderated by Professional Skepticism: Determinants of Professional Ethics and Auditor Experience. Theoretical and Practical Research in Economic Fields, XVI(1).
Meidawati, N., & Assidiqi, A. (2019). The Influences of Audit Fees, Competence, Independence, Auditor Ethics, and Time Budget Pressure on Audit Quality. Jurnal Akuntansi & Auditing Indonesia, 23(2), 117–128. https://doi.org/10.20885/jaai.vol23.iss2.art6
Nahak, L. A., Yulianti, E. B., & Erawati, D. (2025). Pengaruh Penerapan Teknologi Informasi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah Jakarta Selatan. 12–22.
Nguyen, T. T., Nguyen, H. L., Le, T. N., & Tran, N. B. H. (2024). The Influence of Auditor Ethics on Audit Quality: Analyzing Key Factors In Vietnamese Audit Firms. International Journal of Advanced And Applied Sciences, 11(7), 226–236. https://doi.org/10.21833/ijaas.2024.07.025
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual, 5(3), 223–233. https://doi.org/10.17977/um004v5i32019p223
Putri, D. A. (2020). Pengaruh Pengalaman Auditor Dan Time Budget Pressure Terhadap Kualitas Audit Dengan Etika. Jurnal Magister Akuntansi Trisakti, 7(1), 85–100.
Rahmi, N. U., Hadi, T., Susilawati, S., Widia, W., & Fredy, A. (2021). Pengaruh Kompetensi, Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan. Owner: Riset Dan Jurnal Akuntansi, 5(2), 607–619.
Rengganis, R. R. M. Y. D., Devi, N. L. N. S., Pramanaswari, A. A. S. I., & Prameswari, I. A. N. (2024). Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali. Jurnal Economina, 3(5), 583–594.
Rizky, M. A., & Dwi Astuti, C. (2023). Pengaruh Kompetensi Auditor, Workload, dan Time Budget Pressure, Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(2), 514–526. https://doi.org/10.47709/jebma.v3i2.2824
Sabrina, N., Rahmadani, B., Handayani, M., Welly, & Ghazali, R. (2022). Pengaruh Kompleksitas Tugas Auditor, Kompetensi, dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perbankan BUMN di Kota Palembang). E-Qien Jurnal Ekonomi Dan Bisnis, 11(2), 283–291.
Safia, T. A., & Jayanto, P. Y. (2015). Analisis Faktor-Faktor yang Berpengaruh Terhadap Audit Judgement. Accounting Analysis Journal, 4(4).
Solimun, A. A., & Nurjannah, R. F. (2017). Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS. UB Press.
Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., & Taufik, T. (2021). Analysis of Potential Factors Influencing Audit Quality: The Moderating Effect of Time Budget Pressure. Problems and Perspectives in Management, 19(4), 519–529. https://doi.org/10.21511/ppm.19(4).2021.42
License
Copyright (c) 2026 Tatang Satria Wijanarko, Grahita Chandrarin, Diana Zuhroh, amrymahdan mahdan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
