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All Journal International Journal of Artificial Intelligence Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Riset Akuntansi dan Auditing Journal of International Conference Proceedings Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Dinamika Akuntansi
Reschiwati, Reschiwati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : International Journal of Artificial Intelligence Research

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Auditor Ethics as Mediating Audit Quality in Small Public Accountants Reschiwati, Reschiwati; Fattah, Farida; Amrizal, Amrizal
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.697

Abstract

Testing and analyzing whether auditor ethics are able to mediate the factors that affect audit quality is the aim of this study. These factors are the Competence, Independence, and Due Professional Care of an auditor. The sampling technique used is purposive sampling. There were 105 auditors from 9 KAPs who filled out the questionnaire completely so that it could be processed. Data were analyzed using smartPLS software version 3.0.This study proves that competence, independence, and due professional care affect auditor ethics and audit quality. Auditor ethics is proven to be able to mediate professional competence, independence and due professional care which affect audit quality. The higher the level of competence and independence as well as the prudence of an auditor with good ethics, the higher the quality of the audit. These results also prove that the factors affecting audit quality do not differ between small and large KAPs
Co-Authors Amrizal Amrizal Eugensia Sawu Farida Fattah, Farida Fran Sayekti, Fran Gusmiarni, Gusmiarni Hamilah, Hamilah Harwin Hasudungan Kusumaningrum, Fitra Lydia Lydia, Lydia Maria Christina Leda Meo, Maria Christina Leda Meo Pratiwi, Wiwik Sani, Erma Tiara Shelyne Novy Aryanty Syamsiar, Syamsiar Veronica, Tasia