Nanditya Andini
Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya

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Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

Literature Review article Analyzing the Reputation of Public Accounting Firms Affected by the Quality of Audit Results, Ethics, Integrity, and Audit Experience is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is to use the library research method, which is sourced from online media such as Google Scholar and other academic online media. The results of this literature review article are: 1) The Quality of Audit Results affects the Reputation of the Public Accounting Firm; 2) Ethics affects the reputation of the Public Accounting Firm; 3) Integrity affects the reputation of the Public Accounting Firm; and 4) Auditor experience affects the reputation of the Public Accounting Firm.
The Influence of KAP Reputation, Ethics, Integrity, and Auditor Experience on Audit Quality (Case Study on Public Accounting Firms in Jakarta Area) Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 3 No. 02 (2025): Vol. 3 No. 01 (2024): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v3i02.645

Abstract

The purpose of this study was to determine whether KAP reputation, ethics, integrity, and auditor experience affect audit quality at public accounting firms in the Jakarta area. The population in this study were auditors who worked at public accounting firms in the Jakarta area. The sampling technique used was purposive sampling method. The sample used in this study were auditors who worked at 8 public accounting firms in the Jakarta area with a total of 46 respondents. The data used in this study are primary data obtained from questionnaires distributed directly and sent via gform by researchers to auditors in KAP who have been sampled for research. The analysis method of this research uses the Statistical Package for Social Science (SPSS) software version 25. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results of this study indicate that (1) KAP reputation has a positive effect on audit quality (2) ethics has no effect on audit quality (3) integrity has no effect on audit quality (4) auditor experience has a positivet effect on audit quality.