Pengaruh Kode Etik Profesi Akuntan Publik Terhadap Kualitas Audit Yang Di Hasilkan Auditor Pada KAP YangTerdaftar Di Jakarta Timur

adly yustar afif, Shinta Widyastuti, Wisnu Julianto

Abstract


This research is a quantitative study which aims to determine the effect of the code of ethics of the public accounting profession on the quality of audits produced by auditors at registered public accounting firms in East Jakarta. This study uses auditors who work especially in East Jakarta as a sample. Sample selection is done randomly. Hypothesis testing in this study uses multiple linear regression analysis with the SPSS version 25 program. By using the t test and a significance level of 5% (0.05). The results of the test are (1) there is a significant positive influence between the integrity variable on the resulting audit quality, (2) there is a positive significant effect on the objectivity variable on the resulting audit quality, (3) there is no significant influence between the auditor's competence and the resulting audit quality, (4) there is no influence between the auditor's accountability variable on the resulting audit quality, (5) there is an influence between the independence variable on the resulting audit quality.

Keywords


Integrity; objectivity; competence; accountability; independence; audit quality.

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