ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK SURABAYA

Abstract

Public trust in the public accounting profession is directly related to audit quality. Examination quality can be achieved if the auditor has good integrity. Several factors that can affect integrity include auditor quality, client size, KAP size, length of audit relationship and objectivity. This study aims to examine and determine the effect of auditor quality, client size, KAP size, length of audit relationship and objectivity on auditor integrity. The population used is an auditor who works at KAP in the Surabaya area. The sampling technique used convenience sampling with a sample size of 120 auditors. The analysis technique used is regression analysis. The test results of auditor quality, client size, KAP size, length of audit relationship and objectivity are appropriate to be used to predict the ups and downs of auditor integrity. These results indicate that these variables together have a significant effect on the integrity of the auditor. The partial test results show that each variable of auditor quality, client size, KAP size, length of audit relationship and objectivity has a significant and positive effect on auditor integrity.