Pengaruh Etika Profesi, Kompetensi, dan Pengalaman Kerja terhadap Kualitas Audit” (Studi Empiris pada Auditor di BPKP Perwakilan D.I.Y)

Abstract

The purpose of this research is to identify empirically the effect of profession ethics, competence, and working experience to audit quality at the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan D.I.Y. This is a quantitative research. The source of the data used is primary data in the form of a questionnaire. The populate in this research is the auditors working in Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan D.I.Y. The sampling was done by using Convenience Sampling method with the sample size 35 auditors. Data analysis method used is the method of statistical analysis of multiple regression analysis by using Statistical Package for Social Sciences (SPSS) version 22 program. The result showed that profession ethics has a posistive and significant effect on audit quality, competence does not a significant effect on audit quality, and working experience has a positive and significant effect on audit quality.