THE EFFECT OF INDEPENDENCE, PROFESSIONALISM, AND COMPETENCE ON AUDITOR PERFORMANCE WITH JOB SATISFACTION AS MODERATING VARIABLE

This study aims to analyze the effect of independence, professionalism, and competence on auditor performance with job satisfaction as a moderating variable at KAP in South, North, Southeast and Central Sulawesi. The sample of this research is 109 auditors. by using the Purposive Sampling technique as a method of determining the sample. The method of data collection is a questionnaire. Moderated Regression Analysis (MRA) is used as a data analysis technique in this study.The results of hypothesis testing indicate that: 1) independence has an effect on audit performance; 2) professionalism has an effect on audit performance; 3) competence has an effect on audit performance; 4) Job satisfaction does not moderate and weaken the relationship of independence to audit performance; 5) job satisfaction does not moderate and strengthen the relationship of professionalism to audit performance. This can be interpreted that the higher job satisfaction does not affect professionalism in influencing audit performance; and 6) job satisfaction does not moderate and strengthen the relationship of competence to audit performance