ENGARUH ETIKA AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT
Abstract
Abstract This study aims to determine and examine the factors that can affect the quality of audits at the Public Accounting Firm (KAP). The object of this research was conducted at the Public Accounting Firm (KAP) Effendy & Partners in Jakarta by analyzing the auditors working at the KAP. The method used in this study is a qualitative method, the type of data used is primary data by using the method of determining the sample is purpose sampling with a sample of 35 respondents. With data acquisition techniques using questionnaire data. The data analysis technique used multiple linear regression test and hypothesis testing (t test) with the help of SPSS version 25 data processing application. The variables of this study consisted of Auditor Ethics, Independence as the Independent variable, and Audit Quality as the Dependent variable. The results in this study indicate that the Auditor Ethics variable has a positive and significant effect on audit quality. Likewise, the independence variable has a positive and significant effect on audit quality.
Keywords :Auditor Ethics; Independence; and Internal Audit Quality
References
Arens, A. A., Elder, R. J., & Beasly, M. S. (2015). Auditing dan Jasa Assurance (S. Saat, Ed.; H. Wibowo, Trans.; 15th ed.). Penerbit Erlangga.
Affandi, & Bakri, M. (2013, June 11). PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor Kantor Akuntan Publik Di Malang). SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM. http://karya-ilmiah.um.ac.id/index.php/akutansi/article/view/29016
Agoes, S. (2017). AUDITING Petunjuk praktis pemeriksaan akuntan oleh akuntan publik (5th ed.). Salemba Empat.
Akhsani, N. (2014, July 10). Evaluasi audit internal pengelolaan kas atas pencegahan kecurangan (fraud)(studi kasus pada pt.x). Eprints UNPAM. http://eprints.unpam.ac.id/403/
Ilhamsyah, F. (2018, October 1). PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT INTERNAL PADA PERBANKAN. Jurnal Akuntansi. http://ejournal.unp.ac.id/students/index.php/akt/article/view/3810
Jehaba, L. A., Sulistyo, S., & Wirshandono, D. (2017, April 4). PENGARUH ETIKA AUDITOR, KOMPETENSI AUDITOR, FEE AUDIT DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT. Jurnal Riset Mahasiswa Akuntansi. https://ejournal.unikama.ac.id/index.php/jrma/article/view/3796
Mulyadi. (2002). Auditing (ke Enam ed.). Salemba Empat.
Nariswari, A., & Haryati, T. (2021, May 24). Pengaruh Independensi, Etika Profesi, dan Pengalaman Kerja Auditor Terhadap Kualitas Audit. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 394–406. http://senapan.upnjatim.ac.id/index.php/senapan/article/view/59
Nugraha, M. I. (2018, September 29). PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS HASIL PEMERIKSAAN (studi kasus pada bank Jabar Banten Syariah Bandung). JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 33–43. http://journalfeb.unla.ac.id/index.php/jasa/article/view/187
Putri, L. (2019, March 15). Pengaruh opini audit, investment opportunities set, dan auditor spesialisasi industri terhadap audit report lag (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa efek indonesia tahun 2015–2017). Eprints UNPAM. http://eprints.unpam.ac.id/8192/
Rahayu, T., & Suryono, B. (2016). PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(4). https://doi.org/1704
Widiya, W., & Syofyan, E. (2020, December 21). Pengaruh kompetensi, independensi, Dan Etika auditor terhadap kualitas audit aparat inspektorat. JURNAL EKSPLORASI AKUNTANSI (JEA), 3737–3754. http://jea.ppj.unp.ac.id/index.php/jea/article/view/316
