The Effect of Due Professional Care, Transparency, and Accountability on Audit Quality with ESG Implementation as a Moderation Variable

This study aims to study the effect of due professional care, transparency, and accountability on audit quality in energy companies listed on the Indonesia Stock Exchange from 2019 to 2023, by including ESG implementation as a moderation factor. Audit quality plays a role as a dependent variable in this study, and due professional care, transparency, and accountability play a role as independent variables. In this study, the data analysis method applied is multiple regression. The results of the study prove that transparency alone affects audit quality, while due professional care and accountability do not affect audit quality. The implementation of ESG is not relevant as a moderation variable in moderating the relationship between due professional care, transparency, and accountability and audit quality.