PENGARUH INDEPENDENSI, TINGKAT PENDIDIKAN, PENGALAMAN KERJA, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI PEMODERASI PADA KANTOR AKUNTAN PUBLIK DI MALANG

The research of this study was to examine the effect of independence, level of education, work experience, and size of a public accounting firm on audit quality with auditor ethics as moderating at public accounting firms in Malang. The sample in this study were 7 public accounting firms using purposive sampling. The data in the study used primary data from distributed questionnaires. The analytical method of this research is moderated regression analysis. The results showed that simultaneously the variables of independence, education level, work experience, and the size of the public accounting firm, the interaction of independence, the level of education with auditor ethics, the interaction of work experience with auditor ethics, and the interaction of the size of the public accounting firm with auditor ethics had a significant effect on quality audit, while partially has no effect.Keywords: Effect of independence, level of education, work experience, size of public accounting firm, audit quality, and auditor ethics