Determination Of Audit Quality: Auditor Gender Stereotype Study In South Sulawesi Province, Indonesia

Abstract

This study aimed to determine the effect of competence, independence, and integrity on audit quality with gender stereotypes as a moderating variable. This research was conducted at the representative office of the financial and development supervisory agency of South Sulawesi Province with 36 respondents. The statistical method used to test the hypothesis is using multiple linear regressions with the help of Smart PLS 3.0 software. The results show that: (1) competence has a positive and significant effect on audit quality: (2) independence has a positive and significant effect on audit quality: (3) integrity has a positive and significant effect on audit quality: and (4) gender stereotypes as moderating strengthen the influence auditor competence on audit quality (5) gender stereotype as moderating strengthens the effect of auditor independence on audit quality, while (6) gender stereotype as moderator weakens auditor integrity effect on audit quality.