Competence and Independence on Audit Quality With the Professional Ethics Moderation
Table 2: Characteristic of Respondents
| Characteristics of Respondents | |
| Gender | Respondents Total |
| Male | 34 |
| Female | 21 |
| Respondent’s Age | |
| 20-30 | 24 |
| 31-40 | 20 |
| 41-50 | 9 |
| 51-60 | 2 |
| Last Education | |
| Diploma (D3) | 1 |
| Bachelor (S1) | 45 |
| Masters (S2) | 8 |
| Doctoral (S3) | 1 |
| Respondent’s Working Experience | |
| Below 2 years | 15 |
| 2-5 years | 13 |
| 6-10 years | 9 |
| 11-15 years | 9 |
| 16-20 years | 6 |
| Above 20 years | 3 |
| Respondent’s Position | |
| Junior Auditor | 26 |
| Senior Auditor | 16 |
| Manager | 4 |
| Partner | 7 |
| The Average Number of Auditors in a Year | |
| 1-3 Task | 18 |
| 4-7 Task | 15 |
| 8-10 Task | 0 |
| More than 10 Task | 22 |