CD Skripsi
Pengaruh Kompetensi, Independensi Dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Perwakilan Bpkp Provinsi Riau)
ABSTRACT
This study aims to analyze the influence of auditor competence, independence, and
ethics on audit quality at the BPKP Representative Office in Riau Province. Quality
audits are crucial in supporting accountability in state financial management, and
are influenced by both technical and ethical factors of the auditors themselves. The
research method used is quantitative with an associative approach by conducting a
survey through distributing questionnaires to auditors working at the BPKP
Representative Office in Riau Province. A sample of 85 auditors was determined
using a total sampling technique. Data obtained through questionnaires and
analyzed using multiple linear regression. The results of the study indicate that
competence does not have a significant influence on audit quality. Conversely,
auditor independence and ethics are proven to have a significant influence on audit
quality. Auditor ethics is the most dominant factor influencing audit quality.
Keywords: competence, independence, auditor ethics, audit quality
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