EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 3 (2024): Juli

The Effect Of Independence And Professional Ethics On Auditor Integrity And The Implications For Audit Quality At East Jakarta Public Accounting Firms

Elsya Meida Arif (universitas borobudur)
Rozikin Rozikin (Universitas Borobudur Jakarta, Indonesia)
Abdi Mulya (Universitas Borobudur Jakarta, Indonesia)
Arni Kurniati (Universitas Borobudur Jakarta, Indonesia)



Article Info

Publish Date
16 Jul 2024

Abstract

The aim of this research is to examine and analyze the effec of independence and professional ethics on auditor integrity and its impact on audit quality. The data collection method uses a questionnaire with research subjects as auditors who work at KAP East Jakarta. Analysis prerequisite tests include normality test, linearity test, multicollinearity test, and heteroscedasticity test. The data analysis technique used to test the hypothesis is multiple regression analysis. Data analysis uses path analysis regression (Path analysis). The results of the research show that: 1) Independence has a positive and significant effect of 0.032 < 0.05 on auditor integrity, 2) Professional Ethics has an effect positive and significant of 0.012 < 0.05 on auditor integrity, 3) Independence has a positive and significant effect of 0.033 < 0.05 on audit quality, 4) Professional Ethics has a positive and significant effect of 0.007 < 0.05 on audit quality, 5) Auditor integrity positive and significant effect of 0.014 < 0.05 on Audit Quality, 6) integrity can be a mediator in the influence of independence on audit quality by mediation coefficient of 0.11088 (7) Integrity can be a mediator in the influence of professional ethics on audit quality with a mediation coefficient of 0.22752.

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Journal Info

Abbrev

ER

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...