The Effect of Auditor Experience, Commitment, and Competence on Audit Quality: A Moderating Role of Reward
Kartini Hanafi
Sanusi Fattah
Agus Bandung
Rahmawati HS
Hasanuddin University Faculty of Economics and Business
Syarifuddin
Papua University Faculty of Economics and Business
Kahar
Hasanuddin University Faculty of Social and Politics
Abstract
This study aims to examine the effect of auditor experience, commitment and competence as well as reward in the moderation interaction relationship on audit quality. This study was carried out within the scope of the Supreme Audit Agency (BPK) of South Sulawesi Province. A probability sampling methodology combined with a questionnaire is the data collection method employed. The sample consisted of 28 South Sulawesi Sub-Auditorates I, 27 South Sulawesi Sub-Auditorates II and 30 South Sulawesi Sub-Auditorates III. 65 data were successfully collected and processed. The data were analyzed using moderation regression analysis. The study's conclusions demonstrate that, in addition to auditor experience, commitment, competence, and rewards all significantly affect audit quality. Additionally, the effect of auditor experience on audit quality is moderated. Meanwhile, rewards cannot moderate the effect of commitment and competence on audit quality.