LOWBALLING, DUE PROFESSIONAL CARE, INDEPENDENSI, DAN KUALITAS AUDIT: PERAN MODERASI ETIKA AUDITOR
DOI:
https://doi.org/10.31959/jm.v15i3.4059Abstract
Introduction: This research examines how lowballing practices, professional care, and independence affect audit quality, while evaluating the moderating role of auditor ethics in DKI Jakarta public accounting firms.
Methods: Employing a quantitative causal approach, data were gathered through primary questionnaires yielding 102 usable responses from auditors. The study applied a dual-stage non-probability technique—convenience sampling for firm selection and purposive sampling for target respondents. The study tested hypotheses using multiple linear regression and Moderated Regression Analysis (MRA) in SPSS v30. Due to the non-random sampling strategy, the scope for generalizing these results remains limited.
Results: Collectively, the variables of lowballing, due professional care, and independence explain 48.2% of the variance in audit quality. On their own, due professional care and independence show a statistically significant positive influence on audit quality. Uniquely, lowballing exhibits a favorable association (β = 0.051; p = 0.046), which contradicts the original negative hypothesis. Additionally, the empirical evidence reveals that auditor ethics fails to act as a significant moderating variable in the relationship between the predictors and audit quality.
Keywords: Audit Quality, Auditor Ethics, Due Professional Care, Independence, Lowballing
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