PENGARUH DUE PROFESIONAL CARE, AKUNTABILITAS DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT

Abstract

This research aims to determine whether the influence of professional due care, accountability and professional ethics to audit quality. Research respondents in this research were staff of auditors with junior, senior and supervisor positions who worked at Public Accounting Firm in Surabaya. The sample used is 10 Public Accounting Firm represented by 45 auditor staff, obtained by using purposive sampling method. The data in this research were obtained by using questionnaires that distributed directly to the respondents in early December 2017. The analysis technique used is multiple linear regression analysis. The results of this research proves that: (a) Professional care has a positive influence on audit quality, this means the more professional auditor's professional care more better the audit quality. (b) accountability does not influenced audit quality, this means that the auditor cannot be said to be qualified if accountability is not based on authentic evidence of the obtaining facts. (c) professional ethics have a positive influence on audit quality, this means that the more an auditor has a good professional ethics the better the quality of audit. Researchers suggest for future research to add more variables, make more in-depth observations such as added methods of interviewing and exanding populations.
Keywords: due professional care, accountability, professional ethics, quality audit.