Effect of auditor experience, independence, professional skepticism, and ability to detect fraud on capital spirituality audit results quality as moderating factors
by Ida Bagus Teddy Prianthara; Made Setini; Ida Ayu Budhananda Munidewi
International Journal of Intellectual Property Management (IJIPM), Vol. 13, No. 2, 2023

Abstract: This study aimed to analyse the auditor experience, independence, professional skepticism, and ability to detect fraud on capital spirituality audit results quality as moderating factors. The technique of taking respondents in this study uses the non-probability sampling technique with the method used purposive sampling on criteria: 1) auditors working in public accountants in Bali and Lombok; 2) auditors having periods minimum 1-year work; 3) the auditor has an accounting education background. The processed data is primary data through a survey by distributing questionnaires which are then analysed by Amos software with structural equation modelling analysis techniques. The results of this study indicate that partially the variables of auditor experience, independence, professional skepticism, and the ability to detect fraud have a significant positive effect on audit results. Other findings, partially the auditor experience variable, independence, professional skepticism, and the ability to detect fraud has a significant positive effect on spiritual capital. However, in this study, the mediation of spiritual capital cannot mediate exogenous and endogenous relationships in the audit environment.

Online publication date: Fri, 21-Apr-2023

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