THE IMPACT OF AUDIT FEE, AUDITING EXPERIENCE, AND SOCIAL INFLUENCE ON AUDITOR’S ETHICS AND PERFORMANCE WITH QUALITY CONTROL STANDARDS (SPM) MODERATION

Abstrak

Studi kuantitatif ini menyelidiki hubungan antara etika auditor dan kinerja auditor, dengan fokus untuk mengeksplorasi efek moderasi dari Sistem Pengendalian Mutu (SPM). Penelitian ini melibatkan auditor dari 52 Kantor Akuntan Publik Surabaya, dengan jumlah sampel sebanyak 120 responden. Data primer dikumpulkan melalui kuesioner yang didistribusikan melalui Google Form, dan pemodelan persamaan struktural (SEM) menggunakan SmartPLS v.3.3.3 digunakan untuk analisis data. Temuan mengungkapkan beberapa wawasan kunci. Pertama, biaya audit ditemukan tidak memiliki dampak yang signifikan secara statistik terhadap etika dan kinerja auditor. Namun, pengalaman audit ditemukan berpengaruh signifikan terhadap etika dan kinerja auditor, dan pengaruh sosial ditemukan berpengaruh signifikan terhadap etika dan kinerja auditor. Selain itu, penelitian ini menyoroti bahwa etika auditor berdampak signifikan terhadap kinerja auditor. Selain itu, Sistem Pengendalian Mutu (SPM) ditemukan memoderasi dampak signifikan etika auditor terhadap kinerja auditor, menunjukkan potensinya dalam meningkatkan hubungan ini. 

This quantitative study investigates the relationship between auditor ethics and auditor performance, with a focus on exploring the moderating effect of a Quality Control System (SPM). The study involved auditors from 52 Surabaya public accounting firms, with a sample size of 120 respondents. Primary data was collected through a questionnaire distributed via Google Form, and structural equation modeling (SEM) using SmartPLS v.3.3.3 was employed for data analysis. The findings reveal several key insights. Firstly, audit fees were found to have no statistically significant impact on auditor ethics and performance. Howev-er, audit experience was found to significantly influence auditor ethics and performance, and social influence was found to sig-nificantly affect auditor ethics and performance. Moreover, the study highlights that auditor ethics significantly impact auditor performance. Additionally, the Quality Control System (SPM) was found to moderate the significant impact of auditor ethics on auditor performance, suggesting its potential in improving this relationship.