Pengaruh Kompetensi, Etika Profesi dan Pengalaman Terhadap Kualitas Audit pada Auditor yang Bekerja di Wilayah Jakarta Selatan

Simbolon, Kristina Saudur (2022) Pengaruh Kompetensi, Etika Profesi dan Pengalaman Terhadap Kualitas Audit pada Auditor yang Bekerja di Wilayah Jakarta Selatan. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Studi berikut dilakukan untuk menganalisis dampak dari kompetensi, etika profesi dan pengalaman terhadap kualitas audit oleh auditor yang bekerja di wilayah Jakarta Selatan, dimana sampel dalam studi berikut merupakan sebanyak 44 auditor yang bekerja di 17 Kantor Akuntan Publik (KAP). Jenis penelitian yang digunakan dalam studi berikut merupakan penelitian kuantitatif. Sumber data dalam studi berikut merupakan data primer. Data primer pada studi didapatkan dari pengisian angket oleh akuntan yang beroperasi di wilayah Jakarta Selatan. Data primer dalam penelitian berikut di desain dan di analisis dengan menggunakan SPSS 28 yang dilakukan melalui uji asumsi klasik meliputi; uji normalitas, uji heteroskedastisitas, uji autokorelasi, dan uji multikolinieritas serta dilakukan pengujian hipotesis yang meliputi; uji koefisien determinasi, uji statistik t (parsial), dan uji statistik F. Dalam studi berikut diperoleh kesimpulan dimana kompetensi tidak mempengaruhi kualitas audit secara parsial. Dimana nilai derajat signifikansinya sama dengan 0.1, sehingga H0 diterima dan Ha ditolak. Sementara etika profesi secara parsial mempengaruhi kualitas audit. Dimana nilai derajat signifikansinya <0.01. Maka dapat disimpulkan H0 ditolak dan Ha diterima. Selanjtunya pengalaman tidak mempengaruhi kualitas audit. Dimana nilai derajat signifikansinya 0.21. Maka dapat disimpulkan H0 diterima dan Ha ditolak. Namun, ketiga variabel tersebut secara simultan mempengaruhi kualitas audit Kata kunci: Kompetensi, Etika Pofesi, Pengalaman, Kualitas Audit. / This research was conducted to interpret the affect of competence, professional ethics, and audit experience on the audit quality related to auditors of South Jakarta public accounting firm using a sample of 44 accountants working at 17 places. The type of this study used is quantitative The information utilized within the study is primary data obtained from filling out questionnaires completed by respondents. Primary data in the following study was designed and analyzed using SPSS 28 using classical assumption such as; normality test, heteroscedasticity test, auto-correlation test, and multicollinearity test and also hypothesis test included such as; R2 test, t (partial) statistic test, and F statistical test. The analysis appears based on partial test results, competence has no impact on audit quality, with significant value 0.16, then H0 is authorized and Ha is declined. Professional ethics have a significant and positive impact on audit quality. Which implies the way better professional ethic, the way better audit quality, with significant value <0.01, so Ha is authorized and H0 is declined. Last, audit experience has no impact on audit quality, where the significant value 0.21, which means H0 is authorized and Ha is declined. Furthermore, all variables simultaneously jointly affect audit quality. Keyword: Competence, Professional Ethics, Experience, Audit Quality

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