The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)
Abstract
The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.
The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.
The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.
Full Text:
PDFReferences
Aini, Nur.2009. Pengaruh Kompetensi, Independen, Dan Motivasi Terhadap Kualitas Audit Dalam Pengawasan Keuangan Daerah. Skripsi: UIN Syarif Hidayatullah.
Andriani dan Nursiam. 2017. Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit. Riset Akuntansi dan Keuangan Indonesia Vol. 3, No. 1.
Cahyani, Gusti & Zulvia, Dewi. 2019. Pengaruh Etika Audit Dan Fee Audit Terhadap Kualitas Audit Di Kantor Akuntan Publik (Kap) Kota Padang. Jurnal Pundi Vol. 03, No. 01. Maret.
Fatika. 2018. Pengaruh Akuntabilitas, Pengalaman Kerja, Independensi Auditor Dan Etika Auditor Terhadap Kualitas Audit. Skripsi: Universitas Muhammadiyyah Surakarta.
Fauziah. 2017. Pengaruh Kompetensi, Independen, Dan Motivasi Terhadap Kualitas Audit Dalam Pengawasan Keuangan Daerah. Riset dan Jurnal Akuntansi. Vol. 1, No. 1.
Haeridistia, Nurlita & Fadjarenie, Agustin. 2019. The Effect Of Independence, Professional Ethics And Auditor Experience On Audit Quality. International Journal of Scientific & Technology Research Vol. 8, Issue 02.
Hanifah. 2018. Analisis Pengaruh Kompetensi dan Etika Auditor terhadap Kualitas Audit. Skripsi: Universitas Pasundan Bandung
Hanjani, Andreani. 2014.Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Auditor Terhadap Kualitas Audit. Diponegoro Journal Of Accounting Vol. 3, No. 2, Hal 1-9.
Kovinna & Betri. 2014. Pengaruh Independensi, Pengalaman Kerja, Kompetensi, Dan Etika Auditor Terhadap Kualitas Audit. Jurnal: STIE MDP.
Kuntari et al. 2017. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Qualit. Sriwijaya International Journal Of Dynamic Economiccs And Business Vol. 1(2) Hal 203-218.
Lestari, Desi Wahyu. 2017. Pengaruh Fee Audit, Independensi, Kompetensi, Etika Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit. Skripsi: IAIN Surakarta.
Prakasa, Chesar. 2017. Pengaruh Independensi, Integritas, Dan Pengalaman Auditor Terhadap Kualitas Audit. Skripsi. Universitas Negeri Yogyakarta.
Radianti, Serli. 2017. Analisis Pengaruh Tenure Audit, Fee Audit Dan Spesialisasi Auditor Terhadap Kualitas Audit. Skripsi: Universitas Lampung.
Ramdani, Rifki. 2016. Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Ukuran Perusahaan Klien Terhadap Kualitas Audit. Skirpsi: IAIN Surakarta.
Setiyawan, Andi. 2018. Analisis Pengaruh Etika Auditor, pengalaman auditor, Fee Auditor, Motivasi Auditor Terhadap Kualitas Audit. Skripsi: Universitas Muhammadiyah Surakarta.
Sinambela, Tongan. 2019. Pengaruh Kompetensi, Independensi, Dan Motivasi Terhadap Kualitas Audi. Jurnal Bisnis dan Akuntansi Unsurnya Vol. 4, No. 1 Januari.
Suyanti, dkk. Pengaruh Profesionalisme, Pengalaman, Akuntabilitas dan Objektivitas Auditor Terhadap Kualitas Audit. Ejournal.ukanjuruhan.ac.id
Triana, Anggi Cahyaning. 2017. Pengaruh Independensi, Etika Auditor, Kompetensi, Dan Standar Audit Terhadap Kualitas Audit. Skripsi: Universitas Muhammadiyyah Surakarta.
DOI: http://dx.doi.org/10.21043/malia.v3i2.6879
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 MALIA: Journal of Islamic Banking and Finance
MALIA : Journal of Islamic Banking and Finance Indexed by :
