The Role of Audit Fees in Moderating the Impact of Competency and Professionalism on Audit Quality

Audit quality is an important aspect that is influenced by various factors, including internal and external auditors. The components of competence, independence, ethics, and professional concerns in auditors significantly impact the audit's quality. This investigation seeks to ascertain the influence of auditors' competency and professionalism on audit quality with audit fees as the moderator variable. The investigation applied associative research, which examines the relationship between factors. To gather data, questionnaires were distributed to respondents, particularly auditors working for public accounting firms in Medan City. Furthermore, the data was analyzed using descriptive analysis, multiple regression analysis test, classical assumption test, hypothesis test, and moderated regression analysis. This study's results show that auditors' competence and professionalism significantly affect audit quality, and audit fees cannot moderate the relationship between the competency of auditors and professionalism and quality of the audit