Meriayusti, Adinda (2023) Pengaruh Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The auditor profession has a quite influential role so that auditors receive special attention in Indonesia. The auditor must provide objective and accurate results. An auditor who fails to reflect or demonstrate that the auditor is not providing high or good quality audit services. Audit results are closely related to financial reports, good audit results can also describe the quality of good financial reports, so that the quality of audit results can be accounted for. This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study is an auditor who is domiciled as a working partner at KAP in Surabaya and is registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0.082 and the p-value <0.05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1.007 and the p-value <0.05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0.117 and the p-value <0.05, so H3 is accepted.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Adinda Meriayusti | ||||||||
| Date Deposited: | 17 Apr 2023 06:06 | ||||||||
| Last Modified: | 17 Apr 2023 06:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13000 |
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