PENGARUH ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

ABSTRAK

Kualitas audit merupakan aspek penting dalam menjamin keandalan laporan keuangan sehingga dapat dijadikan dasar pengambilan keputusan bagi para pemangku kepentingan. Penelitian ini bertujuan untuk mengkaji pengaruh etika auditor terhadap kualitas audit melalui telaah kritis terhadap beberapa penelitian terdahulu. Analisis dilakukan terhadap tiga penelitian, yaitu Yana Maulana (2019), Kharisma dkk. (2024), dan Dikdik Maulana (2020). Hasil kajian menunjukkan bahwa etika auditor berpengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial maupun simultan bersama variabel lain seperti pengalaman, independensi, kompetensi, dan integritas. Auditor yang menjunjung tinggi etika profesi seperti objektivitas, tanggung jawab profesional, serta kepatuhan pada kode etik mampu menghasilkan audit yang lebih andal, independen, dan objektif. Secara keseluruhan, penelitian ini menegaskan bahwa penerapan etika auditor merupakan faktor krusial dalam meningkatkan kualitas audit, menjaga integritas profesi, serta memperkuat kepercayaan publik terhadap laporan keuangan.

Kata kunci: Etika Auditor, Kualitas Audit.

ABSTRACT

Audit quality is a crucial aspect in ensuring the reliability of financial reports, thus providing a basis for decision-making for stakeholders. This study aims to examine the influence of auditor ethics on audit quality through a critical review of several previous studies. The analysis was conducted on three studies: Yana Maulana (2019), Kharisma et al. (2024), and Dikdik Maulana (2020). The results indicate that auditor ethics have a positive and significant effect on audit quality, both partially and simultaneously, along with other variables such as experience, independence, competence, and integrity. Auditors who uphold professional ethics, such as objectivity, professional responsibility, and adherence to the code of ethics, are able to produce more reliable, independent, and objective audits. Overall, this study confirms that the application of auditor ethics is a crucial factor in improving audit quality, maintaining professional integrity, and strengthening public trust in financial reporting.

Keywords: Auditor Ethics, Audit Quality.