Rabu, 30 Januari 2013

Pengaruh Akuntabilitas Auditor, Independensi, dan Etika Profesional Terhadap Kualitas Audit

Oleh: Muhammad Ahyaruddin

This research aims to analyze and gets empirical prove of the influence of auditor accountability, independency, and professional ethic to the audit quality in the Financial Checkered Institute Delegation of Riau Province. Auditor accountability are measured by two dimensions, namely motivation, and social obligations. Independency are measured by three indicators, which is having objectivity, having sincerity, and don't compromise quality. Meanwhile professional ethic are measured with five dimensions which is integrity, objectivity, professional's interest & accuracy, secrecy, and professional’s behaviour.
This research is a quantitative model using multiple linear regression to determine the effect of each independent and dependent variables. The population of this research is all of functional auditor in the Financial Checkered institute Delegation of Riau Province. The sample that is taken are all population which is as much 55 respondents with data taking via questionnaire's broadcast.
This research outcomes represent that partially auditor accountability and independency are not impact to the audit quality of Financial Checkered Institute Delegation of Riau Province. Meanwhile, the professional ethic is positive impact to the audit quality of Financial Checkered Institute Delegation of Riau Province. In the meantime, the observational result simultan represent that all independent variable which is auditor accountability, independency, and professional ethic are impact to the audit quality of Financial Checkered Institute Delegation of Riau Province.
Key word: auditor accountability, independency, professional ethic, and audit quality.