ABSTRAK
PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA PROFESI DAN
PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT
PADA KANTOR PERWAKILAN BADAN PENGAWASAN
KEUANGAN DAN PEMBANGUNAN PROVINSI
SUMATERA UTARA
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, etika profesi, dan pengalaman auditor terhadap kualitas audit. Penelitian ini mengumpulkan bukti-bukti empiris.Populasi dalam penelitian ini adalah berjumlah 130 respondenauditor yang terdapat pada Badan Pengawasan Keuangan dan Pembangunan, dengan jumlah sampel sebanyak 60 responden.
Hasil pengujian menunjukkan bahwa secara simultan variabel kompetensi, independensi, etika profesi, dan pengalaman auditor berpengaruh signifikan terhadap kualitas audit, sedangkan secara parsial variabel kompetensi berpengaruh signifikan terhadap kualitas audit, variabel independensi tidak berpengaruhsignifikan terhadap kualitas audit, variabel etika profesi berpengaruh signifikan terhadap kualitas audit, variabel pengalaman auditor berpengaruh signifikan terhadap kualitas audit. Determinasi nilai Adjusted R-Square yang diperoleh secara praktis dapat dikatakan bahwa kontribusi kompetensi, independensi, etika profesi dan pengalaman auditor terhadap kualitas audit adalah 49,4%. Sisanya 50,6% dipengaruhi oleh faktor lain.
Kata kunci: Kompetensi, Independensi, Etika Profesi, Pengalaman Auditor dan
Kualitas Audit
ABSTRACT
THE EFFECT OF COMPETENCE, INDEPENDENCE, PROFESSIONAL
ETHICS AND AUDITOR EXPERIENCE TO AUDIT
QUALITYINREPRESENTATIVES OF FINANCIAL SUPERVISORY
AGENCY AND DEVELOPMENT OF
NORTH SUMATERA PROVINCE
This study aims to analyze the influence of competence, independence,
professional ethics, and experience of auditors on audit quality. This study
collects empirical evidence. Population in this research is amounted to 130
respondent auditor which is found in Financial and Development Supervisory
Body, with sample counted 60 responden.
The test results show that simultaneously the competence, independence,
professional ethics, and auditor experience have significant effect on audit
quality, while the partial competence variable has significant effect on audit
quality, the independence variable has no significant effect on audit quality,
professional ethics variable has significant effect on the quality Audit, the auditor
experience variable has a significant effect on audit quality. The determination of
Adjusted R-Square value obtained practically can be said that the contribution of
competence, independence, professional ethics and auditor's experience to audit
quality is 49.4%.The remaining 50.6% is influenced by other factors.
Keywords: Competence, Independence, Professional Ethics, Auditor Experience
and Audit Quality
