THE EFFECT OF AUDITOR ETHICS, AUDITOR SPECIALIZATION AND AUDITOR INDEPENDENCE ON AUDIT QUALITY WITH AUDIT PROCEDURES AS INTERVENING VARIABLES (Empirical Study at the Banten Provincial Inspectorate)

This study aims investigate empirically the effect of auditor ethics, auditor specialization and auditor independence on audit quality with audit procedures as intervening variables. The sample in this research is 78 respondents to the sampling technique is purposive sampling that is the auditors who worked on inspectorate where located in Banten Province at least 1 year. Data was collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. Result From this study revealed that the auditor ethics and auditor specialization turns negative effect on quality audit, while auditor independence and audit procedure positively affect on audit procedure, while auditor specialization negatively affect on audit procedure.