Job satisfaction moderate the effect of integrity, work experience, and organizational commitment on audit quality

Imas Siti Sadiah; Ni Ketut Rasmini; Gerianta Wirawan Yasa; Ni Made Adi Erawati

doi:10.21744/irjmis.v10n2.2279

Authors

Imas Siti Sadiah
imassitisadiah1@gmail.com
Udayana University, Denpasar, Indonesia
Ni Ketut Rasmini Udayana University, Denpasar, Indonesia
Gerianta Wirawan Yasa Udayana University, Denpasar, Indonesia
Ni Made Adi Erawati Udayana University, Denpasar, Indonesia

Keywords:

audit quality, integrity, job satisfaction, organizational commitment, work experience

Abstract

This study aims to provide a more comprehensive view of the influence of integrity, work experience, and organizational commitment on audit quality moderated by job satisfaction. A quantitative associative approach was used in this study with a total sample of 59 people, namely all auditors at the Inspectorate of the Province of Bali. Data collection techniques used questionnaires which were analyzed with structural equation modelling with SmartPLS3.0 and for descriptive statistical testing using SPSS 25. The findings in this study are integrity, work experience, and organizational commitment have a positive effect on audit quality. Regarding moderating variables, job satisfaction strengthens the positive effect of integrity and work experience on audit quality, and job satisfaction does not moderate the effect of organizational commitment on audit quality. The conclusion from this study is that the higher the integrity, work experience, and organizational commitment, the auditor tends to be responsible for carrying out inspection duties to obtain good audit quality. Job satisfaction is an additional benefit to increase the integrity and work experience of the auditor in carrying out audit duties to realize good audit quality.

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