PENGARUH INDEPENDENSI, MORAL REASONING, KOMPETENSI, INTEGRITAS, OBYEKTIFITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

  • Ni Luh Putu Trisna Widi Ari Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Gde Bagus Brahma Putra Universitas Mahasaraswati Denpasar
  • Gusti Ayu Putu Wulan Rahmasari Universitas Mahasaraswati Denpasar
Keywords: Independence, Moral Reasoning, Competence, Integrity, Objectivity, Professionalism and Audit Quality

Abstract

The public hopes that the public accounting profession can provide a free and impartial assessment of the information presented by management in financial reports. Financial reports that have been audited by a public accountant can be more reliable than unaudited financial reports. The auditor in carrying out his duties is not only responsible to the client but to the audit report produced by the auditor. The audit report will later be used by parties with an interest in the report.

The population in this study were all auditors who worked at 16 public accounting firms in Bali, totaling 109 auditors. The sample in this study were 96 auditors who worked at the Public Accounting Firm in Bali Province. The sampling method used in this study is nonprobability sampling. The data analysis used multiple linear regression analysis.

The results showed that the variables of independence and competence had no effect on audit quality, while the variables of moral reasoning, integrity, objectivity and professionalism had a positive effect on audit quality at the Public Accounting Firm in Bali Province.

Published
2021-02-28