Pengaruh Standar Auditing, Standar Pengendalian Mutu, Dan Kode Etik Terhadap Kualitas Jasa Audit

Nur Afriani Destyani, Hendang Tanusdjaja (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

The purpose of this study was to determine the effect of auditing standards, quality control standards, and code of ethics on quality audit services. The population used is the auditors who works at the Public Accounting Firm (PAF) in DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 80 individual who work at the PAF in DKI Jakarta. Data were processed and tested using Software Statistical Product and Service Solution version 23. The result of this research shows that auditing standards, quality control standards, and code of ethics simultaneously (F test) on quality audit services. The T test result shows that auditing standards and code of ethics has significant effect on quality audit services, on the other hand quality control standard has no significant effect on quality audit services.