Linking auditor competence to audit quality: The moderating role of audit agility
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May 7, 2026
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Audit Agility, Audit Quality, Auditor Competence
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Abstract
The aims of this research to analyze the link of auditor competence and audit quality and to examine the role of audit agility as moderator in the link auditor competence and audit quality at KAP in Medan City. This study uses a questionnaire survey with purposive sampling of auditors who have used digital-based audit technology. Data analysis using SmartPLS 4.0 with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that auditor competence has a significant positive effect on audit quality. Audit agility is proven to strengthen the link of auditor competence on audit quality. More specifically, the findings suggest that the effect of auditor competence on audit quality becomes more optimal when supported by a high level of audit agility. Building on these findings, auditor competence significantly enhances audit quality, with audit agility further strengthening and optimizing this relationship, while control variables such as age, work experience, and professional certifications show no significant effect. These results imply that improving audit quality requires not only strengthening auditors’ competencies but also adaptive, responsive, and collaborative in audit practices.
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How to Cite
Hanum, F., Zainal, A., Siregar, T. R. S., Habibi, M. R., & Hidayat, O. S. (2026). Linking auditor competence to audit quality: The moderating role of audit agility. Indonesia Auditing Research Journal, 15(2), 137–147. https://doi.org/10.35335/arj.v15i2.663
References
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Ajzen, I. (2005). Attitudes, Personality, and Behaviour second Edition (2nd ed.). Open University Press.
Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations. https://doi.org/10.1177/0018726708094863
Cohen, J. (1998). Statistical Power Analysis for the Behavioral Sciences (second). Awrence Erlbaum Associates, Publisher.
Destiani, R. D., & Mufidah, A. N. (2024). Era Baru Ekonomi Digital : Studi Komprehensif tentang Teknologi dan Pasar. Abdi Jurnal, 5(1), 47–50.
Dobrowolski, Z. (2021). Are the Supreme Audit Institutions Agile ? A Cognitive Orientation and Agility Measures. European Research Studies Journal, XXIV(1), 52–62.
GRC Report. (2025). IFIAR Releases 2024 Survey on Global Audit Quality Findings, Calls for Continued Improvement. Grcreport.Com.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (Noelle Fox (ed.); 5th ed.). Douglas Reiner.
Hair, J. F., Hult, G. T. M., & Ringle, C. M. (2017). A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ) (second). SAGE Publications, Inc.
Hair, J. F., Hult, T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling ( PLS-SEM ) Using R. Springer Nature. https://doi.org/https://doi.org/10.1007/978-3-030-80519-7
Hu, L., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling: A Multidisciplinary Journal, 6(1), 1–55. https://doi.org/http://dx.doi.org/10.1080/10705519909540118
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Kamil, I., Ariani, M., & Irawan, I. A. (2023). The Influence of Competency, Auditor Ethics, and Independ-Ence on Audit Quality. Moestopo International Review on Societies, Humanities, and Sciences (MIRSHuS), 3(01), 44–55. https://doi.org/10.32509/mirshus.v3i1.49
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Lestari, F. D. (2025). Pengaruh Kompetensi Auditor, Independensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik Kota Medan [Universitas Muhammadiyah Sumatera Utara]. In Jurnal Mahasiswa Akuntansi Samudra. http://dx.doi.org/10.33059/jmas.v6i2.10997
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Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Partial Least Squares Structural Equation Modeling. Springer. https://doi.org/https://doi.org/10.1007/978-3-319-05542-8_15-1
Sasviranti, A. R., Andrian, F., Audina, M., & Manurung, H. (2024). Analisis Efektivitas Remote Audit dan Agility Audit dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi. Jurnal Kendali Akuntansi, 2(1), 201–217. https://doi.org/https://doi.org/10.59581/jka-widyakarya.v2i1.2046
Soenjaya, H., & Sofian. (2024). Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Indonesian Journal of Auditing and Accounting (IJAA), 1(2), 89–108. https://doi.org/https://doi.org/10.71188/ijaa.v1i2.10
Widyantari, I. A. M. (2022). Teknologi Informasi Audit Memoderasi Pengaruh Remote Audit dan Agility Terhadap Kualitas Audit [Universitas Pendidikan Ganesha.]. https://repo.undiksha.ac.id/14701/2/2129141026-Abstrak.pdf
Zaqian, S. P., & Sopian, D. (2025). The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality With Auditor Ethics As a Mediating Variable. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(1), 2344–2358.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2005). Attitudes, Personality, and Behaviour second Edition (2nd ed.). Open University Press.
Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations. https://doi.org/10.1177/0018726708094863
Cohen, J. (1998). Statistical Power Analysis for the Behavioral Sciences (second). Awrence Erlbaum Associates, Publisher.
Destiani, R. D., & Mufidah, A. N. (2024). Era Baru Ekonomi Digital : Studi Komprehensif tentang Teknologi dan Pasar. Abdi Jurnal, 5(1), 47–50.
Dobrowolski, Z. (2021). Are the Supreme Audit Institutions Agile ? A Cognitive Orientation and Agility Measures. European Research Studies Journal, XXIV(1), 52–62.
GRC Report. (2025). IFIAR Releases 2024 Survey on Global Audit Quality Findings, Calls for Continued Improvement. Grcreport.Com.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (Noelle Fox (ed.); 5th ed.). Douglas Reiner.
Hair, J. F., Hult, G. T. M., & Ringle, C. M. (2017). A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ) (second). SAGE Publications, Inc.
Hair, J. F., Hult, T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling ( PLS-SEM ) Using R. Springer Nature. https://doi.org/https://doi.org/10.1007/978-3-030-80519-7
Hu, L., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling: A Multidisciplinary Journal, 6(1), 1–55. https://doi.org/http://dx.doi.org/10.1080/10705519909540118
IFIAR. (2025). Survey of Inspection Findings 2024. In International Forum Of Independent Audit Regulators. https://www.ifiar.org/?wpdmdl=15294
Ilori, O., Nwosu, N. T., & Naiho, H. N. N. (2024). Enhancing IT audit effectiveness with agile methodologies : A conceptual exploration. Engineering Science & Technology Journal, 5(6), 1969–1994. https://doi.org/10.51594/estj/v5i6.
Joshi, P. L. (2021). A Review of Agile Internal Auditing : Retrospective and Prospective. International Journal of Smart Business and Technology ( IJSBT ), 9(2), 13–32.
Kamil, I., Ariani, M., & Irawan, I. A. (2023). The Influence of Competency, Auditor Ethics, and Independ-Ence on Audit Quality. Moestopo International Review on Societies, Humanities, and Sciences (MIRSHuS), 3(01), 44–55. https://doi.org/10.32509/mirshus.v3i1.49
Karo-karo, S. (2014). Pengaruh Kompetensi dan Independensi (Studi Empiris Pada KAP di Medan). Jurnal Ekonomi, Keuangan Dan Kebijakan Publik, 2(1), 65–89.
Khulsum, U., Suryanto, T., Ali, J., & Wardana, H. Y. (2025). Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesia landscape. Social Sciences & Humanities Open, 12, 1–13. https://doi.org/https://doi.org/10.1016/j.ssaho.2025.101905
Lestari, F. D. (2025). Pengaruh Kompetensi Auditor, Independensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik Kota Medan [Universitas Muhammadiyah Sumatera Utara]. In Jurnal Mahasiswa Akuntansi Samudra. http://dx.doi.org/10.33059/jmas.v6i2.10997
Metwally, A. Z. H., & Hassan, N. A. M. (2023). Audit Agility : Conceptual Framework. International Journal of Green Management and Business Studies, 3(1), 10–13. https://doi.org/https://www.doi.org/10.56830/IJGMBS06202302 Ahmed
Mulyandini, V. C., & Natita, R. K. (2021). Pendekatan Remote Audit Dan Agility Dalam Meningkatkan Kualitas Audit Di Masa Pandemi Covid-19. ACCOUNTHINK : Journal of Accounting and Finance, 6(02), 145–157.
OJK. (2023). Siaran Pers: OJK Beri Sanksi untuk AP dan KAP Terkait Wanaartha Life di Tengah Penanganan Likuidasi. Ojk.Go.Id. https://kontak157.ojk.go.id/APPKPublicPortal/Website/ArticleList/View/10134
Ramadhan, A., Sulaeman, K. A., Harahap, A. N. M., Asshidiqy, F., & Triadi, I. (2024). PERBANDINGAN LEMBAGA PEMBERANTAS TINDAK PIDANA KORUPSI : TINJAUAN NEGARA INDONESIA DENGAN NEGARA SINGAPURA. Jurnal Ilmu Hukum, 2(1), 68–77.
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Partial Least Squares Structural Equation Modeling. Springer. https://doi.org/https://doi.org/10.1007/978-3-319-05542-8_15-1
Sasviranti, A. R., Andrian, F., Audina, M., & Manurung, H. (2024). Analisis Efektivitas Remote Audit dan Agility Audit dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi. Jurnal Kendali Akuntansi, 2(1), 201–217. https://doi.org/https://doi.org/10.59581/jka-widyakarya.v2i1.2046
Soenjaya, H., & Sofian. (2024). Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Indonesian Journal of Auditing and Accounting (IJAA), 1(2), 89–108. https://doi.org/https://doi.org/10.71188/ijaa.v1i2.10
Widyantari, I. A. M. (2022). Teknologi Informasi Audit Memoderasi Pengaruh Remote Audit dan Agility Terhadap Kualitas Audit [Universitas Pendidikan Ganesha.]. https://repo.undiksha.ac.id/14701/2/2129141026-Abstrak.pdf
Zaqian, S. P., & Sopian, D. (2025). The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality With Auditor Ethics As a Mediating Variable. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(1), 2344–2358.
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