Pengaruh Etika Profesi, Independensi, Dan Pengalaman Auditor Terhadap Kualitas Audit
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Institusion
Universitas Darma Persada
Author
Jepry, Marclanta
Subject
657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan
Datestamp
2019-04-22 08:57:22
Abstract :
Akuntan publik memiliki peran yang sangat penting dalam meningkatkan kredibilitas laporan keuangan perusahaan. Profesi akuntan publik (auditor) seperti pedang bermata dua, satu sisi auditor harus menghasilkan kualitas audit yang tinggi, namun di sisi lain auditor juga harus menghadapi tekanan dari klien atau pihak yang berkepentingan. Penelitian ini betujuan untuk mengetahui dan mengukur seberapa besar pengaruh etika profesi, independensi, dan pengalaman auditor terhadap kualitas audit. Metode pengumpulan data dilakukan melalui survei dengan menggunakan kuesioner. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 123 responden yang memiliki pengalaman kerja 2 tahun di Kantor Akuntan Publik Jakarta. Pengolahan data dilakukan dengan cara melakukan uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa etika profesi, independensi, dan pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit. Artinya, kualitas audit akan meningkat apabila auditor melaksanakan audit sesuai dengan prinsip-prinsip etika, mempertahankan independensinya, dan memiliki pengalaman kerja. Penelitian menunjukkan bahwa variabel independen berkontribusi dalam menjelaskan variabel dependennya sebesar 48,9% sedangkan sisanya sebesar 51,1% dijelaskan oleh faktor-faktor lain. Kata Kunci: Etika Profesi, Independensi, Pengalaman Auditor, Kualitas Audit Public accountants have a very important role in increasing the credibility of the company's financial statements. Public accountant professions (auditor) is like a double-edged swords, on the one hand the auditor must produce high quality auditing, but on the other hand the auditor also deal with the pressure from the client or interested parties. This research aims to determine and measure how much influence the professional ethics, independence, and auditor experiences on audit quality. Methods of data collection were conducted through surveys using questionnaires. Sampling using purposive sampling method with the total of samples as many as 123 respondents who have 2 years working experience in Public Accounting Office Jakarta. Data processing is done by conducting data quality test, classical assumption test, and hypothesis test. The results of this study indicate that professional ethics, independence, and auditor experiences have a positive and significant impact on audit quality. That is, audit quality will increase if the auditor performs audits in accordance with ethical principles, maintains its independence, and has work experience. Research shows that the independent variables contribute in explaining the dependent variable of 48.9% while the remaining 51.1% is explained by other factors. Keywords: Professional Ethics, Independence, Auditor Experience, Audit Quality
Akuntan publik memiliki peran yang sangat penting dalam meningkatkan kredibilitas laporan keuangan perusahaan. Profesi akuntan publik (auditor) seperti pedang bermata dua, satu sisi auditor harus menghasilkan kualitas audit yang tinggi, namun di sisi lain auditor juga harus menghadapi tekanan dari klien atau pihak yang berkepentingan. Penelitian ini betujuan untuk mengetahui dan mengukur seberapa besar pengaruh etika profesi, independensi, dan pengalaman auditor terhadap kualitas audit. Metode pengumpulan data dilakukan melalui survei dengan menggunakan kuesioner. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 123 responden yang memiliki pengalaman kerja 2 tahun di Kantor Akuntan Publik Jakarta. Pengolahan data dilakukan dengan cara melakukan uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa etika profesi, independensi, dan pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit. Artinya, kualitas audit akan meningkat apabila auditor melaksanakan audit sesuai dengan prinsip-prinsip etika, mempertahankan independensinya, dan memiliki pengalaman kerja. Penelitian menunjukkan bahwa variabel independen berkontribusi dalam menjelaskan variabel dependennya sebesar 48,9% sedangkan sisanya sebesar 51,1% dijelaskan oleh faktor-faktor lain. Kata Kunci: Etika Profesi, Independensi, Pengalaman Auditor, Kualitas Audit Public accountants have a very important role in increasing the credibility of the company's financial statements. Public accountant professions (auditor) is like a double-edged swords, on the one hand the auditor must produce high quality auditing, but on the other hand the auditor also deal with the pressure from the client or interested parties. This research aims to determine and measure how much influence the professional ethics, independence, and auditor experiences on audit quality. Methods of data collection were conducted through surveys using questionnaires. Sampling using purposive sampling method with the total of samples as many as 123 respondents who have 2 years working experience in Public Accounting Office Jakarta. Data processing is done by conducting data quality test, classical assumption test, and hypothesis test. The results of this study indicate that professional ethics, independence, and auditor experiences have a positive and significant impact on audit quality. That is, audit quality will increase if the auditor performs audits in accordance with ethical principles, maintains its independence, and has work experience. Research shows that the independent variables contribute in explaining the dependent variable of 48.9% while the remaining 51.1% is explained by other factors. Keywords: Professional Ethics, Independence, Auditor Experience, Audit Quality
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