What type of study is this?

August 22, 2025Eduvest - Journal Of Universal StudiesOpen Access

The Influence of Auditor Competence and Moral Reasoning on Inspectorate Audit Quality with Organizational Commitment as A Moderating Variable

View Full Paper

Ask AI

Bookmark

Significant positive impact of auditor competence on inspectorate audit quality is established, indicating the importance of skilled auditors.
Moral reasoning also positively influences the quality of audits, highlighting ethical decision-making in auditing practice.
Moderated regression analysis was employed to examine relationships between variables, confirming the primary effects of competence and reasoning.
Organizational commitment did not show moderation in the relationship between competence or moral reasoning and audit quality.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Quantitative analysis reveals significant effects of auditor competence and moral reasoning on audit quality, while organizational commitment shows no moderating role.

Cite This Study

Purwanti et al. (2025) studied this question.

synapsesocial.com/papers/68af55ccad7bf08b1eadc01d https://doi.org/10.59188/eduvest.v5i8.52087

View Full Paper

Ask AI

Bookmark

Implication

Quantitative analysis reveals significant effects of auditor competence and moral reasoning on audit quality, while organizational commitment shows no moderating role.

The Influence of Auditor Competence and Moral Reasoning on Inspectorate Audit Quality with Organizational Commitment as A Moderating Variable

Key Points

Discussion

Implication

Cite This Study

The Influence of Auditor Competence and Moral Reasoning on Inspectorate Audit Quality with Organizational Commitment as A Moderating Variable

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider