PENGARUH MOTIVASI, SUPERVISI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

(Case Study on Accounting Firms in Bandung on 2019)

  • Piter Chris Daniel Sormin Universitas Telkom
  • Sri Rahayu
Abstract views: 140 , pdf downloads: 228
Keywords: Motivation, Supervision, Auditor’s Ethics, Audit Quality

Abstract

This research was conducted to find out and obtain empirical evidence simultaneously and partially regarding the Effect of Auditor Motivation, Supervision, and Ethics on Audit Quality (Case study at the Public Accountant Office in Bandung). The population in this study were all auditors of Public Accountant Firms located in the City of Bandung. This study uses 32 auditors as respondents. The data analysis method used in this research is multiple linear regression analysis methods. Simultaneously the auditor's motivation, supervision, and ethics variables influence audit quality. Motivation partially has no significant effect on audit quality. Supervision and Auditor’s Ethics partially have a significant effect on audit quality. In subsequent studies, other researchers can use the research object and also add other independent variables to measure audit quality. Public accounting firms are expected to motivate auditors through conducting seminars on the sciences or steps to improve auditor's ethical standards and professional skills

Published
2020-11-01
How to Cite
Sormin, P. C. D., & Rahayu, S. (2020). PENGARUH MOTIVASI, SUPERVISI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT: (Case Study on Accounting Firms in Bandung on 2019). JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(3), 94-103. https://doi.org/10.29407/jae.v5i3.14177
Section
Volume 5 No 3 Tahun 2020