PENGARUH INDEPENDENSI, PROFESIONALISME, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine and analyze the effect of the auditor’s independence, the auditor’s professionalism, and the ethic of the auditor’s profession on the audit quality at the Public Accountant Office in Surabaya. The independent variables were the auditor’s independence, the auditor’s professionalism, and the ethic of the auditor’s profession. While the dependent variable was the audit quality. Furthermore, the research was quantitative. The population wasservice companies who engaged in certain fields and earned income from the services without producing goods. Moreover, the data collection technique used a purposive sampling technique i.e., a sample collection with certain criteria. In line with that, there were 15 KAP with a total of 83 external auditors who were willing to be the respondents. Additionally, the data analysis technique used multiple linear regression. The result concluded that (a) the auditor’s independence had a positive effect on the audit quality, (b) the auditor’s professionalism had a positive effect on the audit quality, and (c) the ethics of auditor’s professions had a positive effect on the audit quality.