Pengaruh Etika Auditor, Pengalaman Kerja, Due Professional Care Dan Kompetensi Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Jawa Timur)

Febriansyah, Niko and , Dr. Erma Setiawati, MM, Ak (2019) Pengaruh Etika Auditor, Pengalaman Kerja, Due Professional Care Dan Kompetensi Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Jawa Timur). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Public accountants are needed in fostering public trust in company activities and performance. Public accountants as one of the professions engaged in the service sector must be able to provide quality services to meet the needs and satisfaction of their customers. The public accounting profession is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by company management in financial statements. Public accountant services are often used by parties outside the company to provide an assessment of company performance through examination of financial statements (Wiratama, 2015). According to the Financial Accounting Standard Board (FASB), the two most important characteristics that must be present in a financial report are relevance and reliable. According to De Angelo (1981) audit quality is the probability that an auditor finds and reports about a violation in his client's accounting system. So, the purpose of this study is to analyze whether there is an influence of auditor ethics, work experience, professional due care, and competence on audit quality. The research approach used is a qualitative approach. The data used are primary data by distributing quota power to auditors in 4 KAPs in East Java, including KAP Basri Hardjosumarto, KAP Chatim Atjeng and Rekan, KAP Supoyo, Sutjahjo & Rekan, KAP Bambang, Sutjipto, Ngumar & Rekan. The sample used in this study was 41 auditors. The method used is multiple linear regression analysis. The results in this study indicate that: the value of t count for ethical variables is 0.746 <2.02809 and a significant value of 0.460> 5%, so H1 is rejected which means that ethics does not affect audit quality; the results of t count for work experience variables of 0.113 <2.02809 and a significant value of 0.910> 5%, so H2 is rejected meaning that work experience does not affect audit quality; the result of t count for the due professional care variable is 2.131> 2.02809 and a significant value of 0.040 <5%, so that H3 is accepted which means that due professional care influences the audit quality; and the results of t count for the competency variable of 2.261> 2.02809 and a significant value of 0.030 <5%, so that H4 is accepted which means that competence affects audit quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit quality, auditor ethics, work experience, due professional care, competence.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NIKO FEBRIANSYAH
Date Deposited:	13 Nov 2019 06:35
Last Modified:	13 Nov 2019 06:35
URI:	http://eprints.ums.ac.id/id/eprint/78517

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