Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit

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Published: Nov 30, 2022
DOI: https://doi.org/10.35870/jemsi.v8i2.826
Keywords:
Due Profesional Care Auditor’s Work Experience Audit Quality Professional Ethics

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Hanna Hutapea
Universitas Advent Indonesia
Rolyana Ferinia
Universitas Advent Indonesia

Abstract

This study aims to examine and obtain empirical evidence of the effect of auditor work experience, due profesional care and auditor professional ethics on audit quality at Public Accounting Firms in the South Jakarta area. This research uses a quantitative approach. Data collection is done by distributing questionnaires through google form. The total sample in this study was 70 respondents. By using purposive sampling method. The data analysis technique used is multiple linear regression analysis using SPSS version 25. Based on the results of this study indicate that auditor's work experience, due profesional care and professional ethics of auditors have a positive and significant effect on audit quality.

Article Details

How to Cite
Hutapea, H., & Ferinia, R. (2022). Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 8(2), 105–115. https://doi.org/10.35870/jemsi.v8i2.826
Issue
Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
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Articles
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Author Biographies

Hanna Hutapea, Universitas Advent Indonesia

Fakultas Ekonomi, Universitas Advent Indonesia, Jl. Kolonel Masturi No. 288, Kabupaten Bandung Barat, Provinsi Jawa Barat, Indonesia

Rolyana Ferinia, Universitas Advent Indonesia

Fakultas Ekonomi, Universitas Advent Indonesia, Jl. Kolonel Masturi No. 288, Kabupaten Bandung Barat, Provinsi Jawa Barat, Indonesia

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