PENGARUH KOMPETENSI AKUNTABILITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine the effect of competence, auditors’ accountability and ethics on audit quality. An
auditor doing his/her task in expected to have good quality of audit. It happens as the auditor concerns some
effects such as competence, and auditors’ accountability and ethics. The population was all internal auditors as
the Government Internal Auditor of East Java province. Moreover, the data collection technique used purposive
sampling with 66 auditors as the sample. The instrument in data collection technique used Likert scale.
Furthermore, the data analysis technique used multiple linear regression, data quality test, classical assumption
test, proper model test, and hypothesis test with SPSS 25. The research result concluded that competence had a
positive and significant effect on audit quality. It happened as the competence could give personal quality to an
auditor through auditing and accounting formal education. Likewise, accountability had a positive and
significant effect on audit quality. This affected the auditor to have an accurate and precise audit with
accountable results. Similarly, auditor’s ethics had a significant effect on audit quality as the auditor needed to
have good ethics for every task and duties and obey the ethics based on the rules.