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Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

Authors: Suriana AR Mahdi (Doctoral Program in Accounting Science, Brawijaya University, Malang, Indonesia) , N. Nurkholis (Department of Accounting, Faculty of Economics and Business, Brawijaya University Malang, Indonesia) , Yeney Widya Prihatiningtias (Department of Accounting, Faculty of Economics and Business, Brawijaya University Malang, Indonesia) , Zaki Baridwan (Department of Accounting, Faculty of Economics and Business, Brawijaya University Malang, Indonesia)

  • Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

    academic_article

    Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

    Authors: , , ,

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Abstract

This study examines audit quality in the public sector. The theory used in this study is quality, which aims to examine political pressure in weakening the influence of independence, integrity, competence, and professionalism on audit quality. The data in this study were taken using a survey by distributing questionnaires to 123 BPK examiners in the Maluku and North Sulawesi regions and analyzed using Moderate regression analysis with Smart PLS 4. The results showed that independence, integrity, competence, and professionalism affected audit quality. In moderation, political pressure has been shown to moderate integrity on audit quality but not as a moderating variable for the effect of independence, competence, and professionalism on audit quality.

Keywords: Independence, Integrity, Competence, Professionalism, Political Pressure, Audit Quality, Indonesia

How to Cite:

Mahdi, S. A., Nurkholis, N., Prihatiningtias, Y. W. & Baridwan, Z., (2023) “Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions”, Australasian Accounting, Business and Finance Journal 17(4), 60-72. doi: https://doi.org/10.14453/aabfj.v17i4.05

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Published on
11 Jul 2023
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