PENGARUH KOMPETENSI, INDEPENDENSI DAN BATASAN WAKTU AUDIT TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI (studi Pada Inspektorat Daerah Kabupaten/kota Se Provinsi Sulawesi Tengah)

This study aims to test and analyze the influence of competence, independence and audit time
limitations on audit quality with auditor ethics as a moderation variable. This research was
conducted at the Regional Inspectorate of districts/cities in Central Sulawesi Province.
The data analysis method used by Partal Least Square (PLS) with the help of WarpPLS
software. The results of this study show that partially Competence, Independence and Audit
Time Limitation have a significant effect on audit quality and simultaneously, Competence,
Independence and Audit Time Limitations have a significant effect on audit quality and
Auditor Ethics strengthens the influence of Competence, Independence and Audit Time
Limitations on audit quality