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Competence and Independence on Audit Quality With the Professional Ethics Moderation

Table 4: Summary of Hypothesis Test Outcomes

  Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T Statistics (|O/STDEV|) P Values R Square R Square Adjusted
Independence -> Quality Of Audit 0.224 0.245 0.116 1.934 0.027 0.737 0.710
Competence -> Quality Of Audit 0.644 0.639 0.095 6.752 0.000
Professional Ethics -> Quality Of Audit 0.644 0.701 0.209 3.081 0.001
Ind*Et -> Quality Of Audit 0.090 0.073 0.086 1.042 0.149
Independence -> Quality Of Audit 0.098 0.112 0.125 0.782 0.217
Kom*Et -> Quality Of Audit -0.025 -0.043 0.124 0.205 0.419
Competence -> Quality Of Audit 0.179 0.113 0.202 0.887 0.188
Professional Ethics -> Quality Of Audit 0.638 0.659 0.173 3686 0.000
Independence -> Quality Of Audit 0.106 0.113 0.106 0.997 0.160
Competence -> Quality Of Audit 0.182 0.163 0.179 1014 0.156
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