Pengaruh Profesionalisme, Pengalaman dan Etika Terhadap Kualitas Audit
DOI:
https://doi.org/10.59141/jiss.v2i07.365Keywords:
profesionalisme; pengalaman; etika; kualitas audit.Abstract
MEA atau kita kenal dengan istilah Masyarakat Ekonomi Asean slah satu pemicu utama perkembangan ekonomi Indonesia. Kebijakan untuk mengwasi perkembangan ini adalah dengan pemeriksaan oleh pihak ketiga yaitu auditor eksternal. Tujuan penulisan artikel ini untuk memperoleh bukti empiris antara profesionalisme, pengalaman kerja, dan etika profesi terhadap kualitas audit seorang auditor. KAP wilayah Denpasar menjadi objek penelitian dalam artikel ini. Sampel ditentukan dengan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Profesionalisme berpengaruh positif terhadap Kualitas Audit, Pengalaman berpengaruh negatif terhadap Kualitas Audit, dan Etika berpengaruh positif terhadap Kualitas Audit.
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Copyright (c) 2021 RR. Maria Yulia Dwi Rengganis, Luh Putri Mas Mirayani
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