Due Professional Care as a Moderating Variable to Independence Relationship to Audit Quality

Meiryani, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480.
Manuscript received on 03 August 2019 | Revised Manuscript received on 09 August 2019 | Manuscript published on 30 August 2019 | PP: 3463-3469 | Volume-8 Issue-10, August 2019 | Retrieval Number: J97200881019/19©BEIESP | DOI: 10.35940/ijitee.J9720.0881019
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This study aims to obtain empirical evidence of Moderating Due Professional Care on Auditor Independence. The population in this study are public accountants who work in the Public Accountant Office in the DKI Jakarta area. Sampling is done using purposive sampling. The primary data collection method used is the questionnaire method. Data were analyzed using Path Analysis with the structural equation model. The results showed that the direct effect of independence had a positive effect on Audit Quality, while Due Professional Care had no significant effect on Audit Quality. Research also shows that Due Professional Care has an effect on Independence.
Keywords: Independence, Due Professional Care, Professional Ethics, Audit Quality.

Scope of the Article: Social Sciences