Competence to Moderate Factors Affecting Audit Quality

  • Natanael Kurniawan
  • Stefani Lily Indarto


This study aims to determine whether competence can moderate professional skepticism, time budget pressure, and also task complexity on the dependent variable, namely audit quality. In this study, audit quality is influenced by several factors, namely professional skepticism, time budget pressure, and also task complexity. Researchers conducted tests to determine the relationship between these variables on audit quality with the moderator, namely the competence variable. Competence is often associated with audit quality, because competence can make the resulting audit quality better. Through their own competence, the auditor can gain knowledge and from here can understand the problems that will arise during the audit according to Indriani & Wahasusmiah (2020). This study has respondents, namely external auditors who are in Semarang. This study uses multiple linear regression method and has a sample of 59 auditors. The results of this study indicate that competence can affect the relationship between professional skepticism, time budget pressure, and task complexity on audit quality. The conclusion obtained from this research is that the auditor must apply professionalism and time budget pressure on each assignment, and do not forget to develop the auditor's knowledge in carrying out audit assignments.


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How to Cite
KURNIAWAN, Natanael; INDARTO, Stefani Lily. Competence to Moderate Factors Affecting Audit Quality. Asian Journal of Law and Governance, [S.l.], v. 3, n. 4, p. 1-11, dec. 2021. ISSN 2710-5849. Available at: <>. Date accessed: 29 may 2022.