| No |
Variable |
Definition |
Source |
| Independent variables |
| 1 |
Auditor Independence |
Independence is the attitude of an impartial auditor, who does not have personal interests, and is not easily influenced by other interested parties in providing professional services as an auditor to make audit quality free from the influence of interested parties on financial statements. In this study, 11 questions were made related to auditor independence. |
(Trisnaningsih, 2007) |
| 2 |
Competence Auditor |
Auditor competence is the qualification required by the auditor to carry out the audit properly. In this study, 12 questions were made related to auditor competence. |
(Putra, 2012) |
| Moderating variable |
| 3 |
Professional ethics |
an attitude and behavior of adhering to the provisions and norms of life that apply in a systematic process to obtain and objectively assess evidence, relating to assertions about economic actions and events. In this study, 13 questions were made related to professional ethics. |
(Putra, 2012) |
| Dependent variable |
| 4 |
Audit quality |
Audit quality variables will be measured using conformity assessment indicators with audit standards and quality indicators of audit reports. In this study, 11 questions were made related to audit quality. |
(Kustandy, 2020; Putra, 2012) |
