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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Science and Society (IJSOC) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Media Ilmiah Akuntansi Jurnal Keperawatan Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Intelek Insan Cendikia Jurnal Greenation Ilmu Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Pangaribuan, David
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences

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Journal : Riset Ilmu Manajemen Bisnis dan Akuntansi

 1 
Pengaruh Pengalaman Auditor, Pelatihan, dan Pemahaman Kode Etik terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Sysilia Tri Hapsari; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1620

Abstract

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.
Co-Authors Aditya Riyadi, Dimas Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Amor Marundha Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Fauziah, Risyah Febria Amanda Fitri, Nur Laela Goklas Sihombing Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Meilani, Kurnia Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Pardosi, Agnes Mariana Pardosi4 Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Rossa, Elia Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Timur, Evita Bintang Triana Yuniati Triana Yuniati Triyana, Yeni Wahid Ansori Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana