Experimental Study: Is Independence Able to Strengthen the Relationship of Auditor Competence to Audit Recommendations in Indonesia?

This study is to find out whether the competence of Young Professionals (PM) auditors can improve audit recommendations more than the competence of the First Professional (PP) auditors and to find out whether the independence of In-fact (F) and In Appearance (A) of auditors can strengthen professional competencies (P) so as to further increase audit recommendations, so that it can positively affect audit recommendations. The method used in this study is an experiment with a 2x2 factorial design. The sample in this study is 132 auditors with young professional competencies and the first professional from 3 provinces in Indonesia, namely Lampung, South Kalimantan and East Nusa Tenggara. The results of the study show that the competencies of young professionals can provide better audit recommendations than the first supported professional competencies. The results of this study also show that auditor independence cannot strengthen or weaken the relationship between auditor competence and audit recommendations. Specifically, this study shows that the competence of young professionals can improve audit recommendations.