PENGARUH ORIENTASI ETIKA, KOMPETENSI, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This study aims to determine the effect of orientation Ethics, Competence and Independence Auditor of the Quality Audit Report, Case Study On Public Accounting Firm Hadiono, Yogyakarta using data collection methods such as interviews and questionnaires. For data analysis methods used in this research is descriptive analysis method with the quantitative and qualitative description of measurement methods and statements and can be expressed in the form of numbers.
Based on the results of the t test that the Ethics Orientation positive effect, but not significant with t value of 0.362 and a significance value of 0.726. Competence Auditor positive effect, but not significant with t value of 0.061 and a significance value of 0.953. Auditor independence of positive effect, but not significant with t value of 1.978 and significance of 0.083. Overall the F test for the variable orientation of Ethics, Competence Auditor and Auditor Independence, F arithmetic <F table, (1.308 <4.1203). Thus Orientation Ethics, Competence Auditor and Auditor Independence together not positive and significant impact on the quality of the Auditor's Report. Keywords: Quality Audit, OrientasiEtika, Competence, Independence, Auditor