The Role of Audit Experience in Moderating the Influence of Auditor Ethics, Auditor Specialization, Capacity Stress Audit and Tenure Audit on Audit Quality

The purpose of this study is to analyze the influence of auditor ethics, auditor specialization, audit capacity stress, tenor auditon audit quality. In addition to testing audit experienceable to moderate influence auditor ethics, auditor specialization, audit capacity stress, audit tenor on audit quality. This study uses attribution theory, which refers to how a person explains the causes of other people's or their own behavior, which will be determined whether from internal factors, such as nature, character, attitude, and so on, or from external factors, such as the pressure of certain situations or circumstances that will influence individual behavior. The sampling technique used is random sampling where the sample was selected randomly, intended to be an unbiased representation of the total population, namely all auditors in Mataram City. Data collection used a questionnaire. To test the hypothesis, a technique was used. Partial Least Square(PLS) using the smart PLS 4.0 application. The research results show that audit experience, auditor ethics, and audit tenure influence audit quality, while auditor capacity stress and auditor specialization do not. Audit experience can strengthen the relationship between audit ethics and audit quality, while on the other hand, audit experience weakens the relationship between audit tenure, audit capacity stress, and auditor specialization on audit quality.