The Effect of Accountability and Due Professional Care on Audit Quality with Auditor Ethics and Experience as Moderation Variable

This research aims to test and analyze the effect of accountability and due professional care on the quality of audits with auditor ethics and experience as moderation variables. The study was conducted on auditors at Public Accounting Firms in Makassar City with a sample of 85 auditors using nonprobability sampling and moderated regression analysis (MRA). Results showed that accountability and due professional care have positive and significant impacts on audit quality. Auditor ethics and experience both have positive and significant moderating effects on these relationships. The findings contribute to audit quality literature and provide guidance for auditors to maintain accountability and professional care standards.