382 | Jurnal Ekonomi dan Manajemen Teknologi Vol. 7 | No. 2 | 2023 Jurnal Ekonomi dan Manajemen Teknologi (EMT) Indonesian Journal for the Economics, Management and Technology. Jurnal Ekonomi dan Manajemen Teknologi, 7(2), 2023, 382-388 Available online at http://journal.lembagakita.org The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit Abdul Manap 1* , Rini Yulia Sasmiyati 2 , Norman Edy 3 , Lilik Swarta Angga Buana 4 , Yoesoep Edhie Rachmad 5 1*,2,4 Management Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia. 3 Accounting Study Program, Universitas Jayabaya, City of East Jakarta, DKI Jakarta, Indonesia. 5 Doctoral Study Program, Universal Institute of Professional Management, Gilroy, CA 95020, California, United State of America. Abstrak. Penelitian ini bertujuan untuk mengeksplorasi bagaimana independensi dan akuntabilitas auditor memengaruhi kualitas audit yang diatur oleh etika auditor. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 124 auditor KAP di wilayah DKI Jakarta. Teknik sampling yang digunakan adalah sampling kenyamanan. Analisis regresi berganda dan analisis regresi sedang digunakan untuk menganalisis data menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa kualitas audit dipengaruhi oleh independensi dan akuntabilitas. Selain itu, etika auditor juga dapat mengontrol dampak independensi terhadap kualitas audit. Namun, dampak akuntabilitas tidak memiliki pengaruh signifikan terhadap kualitas audit. Penelitian ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang mempengaruhi kualitas audit, serta menggarisbawahi pentingnya independensi dan etika auditor dalam memastikan kualitas audit yang lebih baik. Kata kunci: Akuntabilitas; Kemerdekaan; Audit Kualitas; Auditor Etika; Analisis Regresi Sedang. Abstract. This study aims to investigate how the independence and accountability of auditors affect audit quality governed by auditor ethics. This study used primary data collected by distributing questionnaires to 124 KAP auditors in the DKI Jakarta area. The sampling technique used is convenience sampling. Multiple regression analysis and moderate regression analysis are used to analyze the data using SPSS 25 software. The results show that audit quality is influenced by independence and accountability. In addition, auditor ethics can also control the impact of independence on audit quality. However, the impact of accountability does not have a significant effect on audit quality. This research provides a better understanding of the factors that affect audit quality, and underscores the importance of auditor independence and ethics in ensuring better audit quality. Keywords: Accountability; Independence; Quality Audits; Ethics Auditors; Moderate Regression Analysis. * Author. Email Corresponding: hamanap.joyo@gmail.com 1* DOI: https://doi.org/10.35870/emt.v7i2.1040 Received: 12 February 2023, Revision: 26 February 2023, Accepted: 7 March 2023, Available Online: 21 March 2023. Print ISSN: 2579-7972; Online ISSN: 2549-6204. Copyright @ 2023. Published by Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET).