Pengaruh Etika Auditor, Professionalisme, Independensi, Audit Tenure, Tekanan Ketaatan terhadap Kualitas Audit pada KAP di Provinsi Bali
Keywords:
Audit Quality; Auditor Ethics; Professionalism; Independence; Audit Tenure; Compliance PressureAbstract
Audit quality is all possibilities where the auditor when auditing the client's financial statements can find violations that occur in the client's accounting system and report them in the form of an audit opinion report, where in carrying out their duties the auditor is guided by auditing standards and the relevant public accountant's code of ethics. This study aims to determine the effect of auditor ethics, professionalism, independence, audit tenure, and obedience pressure on audit quality in KAP Bali.
The population in this study were all auditors who worked at Public Accounting Firms in Bali which were still active, totaling 15 Public Accounting Firms. The sample in this study used saturated or census sampling techniques so that the total sample size was 109 auditors as respondents. Methods of data collection using a questionnaire with analysis techniques using multiple linear regression analysis test.
The results of the study show that auditor ethics, professionalism, and independence have a positive effect on audit quality in public accounting firms in Bali Province, while audit tenure and obedience pressure have a negative effect on audit quality in public accounting firms in Bali Province.
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