The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable

The auditor must have high competence, be independent and be able to operate information technologies to ensure the high quality of the audit. The purpose of this study is to examine the impact of information technology, competence and independence on audit quality in the South Sulawesi BPKP office with motivation as a moderating variable. This is a quantitative research using primary data. The population in this study was 126 auditors; the sample was 51 auditors who met predetermined criteria. The selection of auditors was carried out based on compliance with two criteria: 1) work experience of three years or more; 2) education not lower than a bachelor's degree in accounting. Hypothesis testing used in this study uses a t-test with the help of Smart PLS 3.2 software. The results of this study indicate that information technology, competence, and independence have a positive and significant impact on audit quality. Therefore, companies should pay considerable attention to the development of auditors' competence, analyze their relationship with audit objects, and implement information technologies to increase user confidence in audit results. Of course, motivation is a driver of self-development and effective work, but in this study, motivation does not moderate the impact of information technology and independence on audit quality. At the same time, the interaction relationship between competence and motivation affects audit quality. This means that an auditor will continue to get motivated to increase his knowledge due to several factors, especially environmental factors. So, the deeper the knowledge known, the better the auditing results.