PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine empirically the effect of due professional care, independence, and auditor ethics
on audit quality of Public Accountant Office in Surabaya. While, the research was quantitative. Moreover, the
population was Public Accountant Office in Surabaya which listed on Finance Ministry 2019. Furthermore, the
data were primary with questionnaires as its instrument. The questionnaires were distributed to respondents of
auditors who worked at Public Accountant Office in Surabaya. Additionally, the data collection techniqiue used
purposive sampling. In line with, there were 75 samples. Unfortunately, there were only 44 sample which
returnedand considered properly based on criteria given. In addition, the data analysis technique used multiple
linear regression with SPSS 16. Based on the research result, it concluded due professional care, independence
and auditor ethics had positive effect on audit quality. This meant, auditors had implemented due professional
care, which used to provide good audit quality. Besides, auditor independence had been applied in fulfilling its
accountability in order to improve their integrity within society. Likewise, the auditor had used its etchis code in
order to provide good audit quality. In brief, all hypothesis had been proved.
Keywords: due professional care, independence, auditor ethics, audit quality