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All Journal Jurnal Bahtera - Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Teknik Sipil JUPE Jurnal Agroekoteknologi Manajemen Pendidikan Panggung Journal of Applied Information, Communication and Technology (JAICT) Jurnal Informasi dan Komputer Jurnal Ilmiah Ilmu Komputer Fakultas Ilmu Komputer Universitas Al Asyariah Mandar Integrated Lab Journal The Asia Pacific Journal Of Management Studies JURNAL ILMIAH EDUKATIF Matriks Teknik Sipil Dinamika Edu Research : Jurnal Penelitian Pendidikan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Panggung Ignite: Journal Islamic Global Network for Information Technology and Entrepreneurship
Eko Supriyanto
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Journal : The Asia Pacific Journal Of Management Studies

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PENGARUH ETIKA PROFESI DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PERIODE TAHUN 2021) Eko Supriyanto; Paniran; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Audit quality is the probability that an auditor finds and reports a violation in the auditee's accounting system. As a proxy for audit quality, CPA firm size is often associated with firm reputation. In this case, reputation is related to the client and its resources, both human resources and wealth (assets). So that his reputation has also been noticed by the public and causes them to conduct audits to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in the audit engagement, namely: the client's finances, the size of the client's firm, the size of the CPA firm, the expertise of the auditor. This study aims to examine and analyze the effect of professional ethics and audit professionalism on audit quality at a public accounting firm in Jakarta in 2021. The method used in this study is a qualitative method with primary data. The sampling technique used a questionnaire based on certain criteria obtained 30 respondents from several public ac counting firms in Jakarta as research samples. The analysis technique uses multiple linear regression with the tools of IBM SPSS Statistic 24.
Co-Authors . Sodikin . Suwarno Achmad Bayhaqy Agus Fitriyanto AGUS SUMARSONO Alfiyanto Alfiyanto Ali Sukri Angga Ardiansyah Angga Ardiansyah - Ari Sriyanto Nugroho Budi Koestoro Budi Murtiyasa BUDI UTOMO ERNA WIDYASARI Frieyadie Gata, Windu Guntur Hamdan Heru Sulistianta Joko Setiawan MARIA BINTANG Mazayatul Mufrihah B11212091 Nanik Sri Prihatini Nurhaini Pande Made Sukerta Paniran Putri Yeni R.M. Sudarsono - Sal Murgiyanto Sardono Waluyo Kusumo Sarwanto Sarwanto Silvister Pamardi Sindung HW Sasono Slamet Jauhari Legowo Sri Juli Rachmawatie SRI RAHAYU Sri Rochana Widiastutieningrum Suci Rejeki Sudibya, I Gusti Ngurah Sulton Djasmi Suranto Suranto Suyanto Timbul Haryono Tri Rahayu Tris Sudarto Wafrotur Rohmah Wahyono Yasmin Nurfaizah