PENGARUH PENGALAMAN KERJA, INDEPENDENSI, INTEGRITAS, KOMPETENSI DAN ETIKA AUDITOR KUALITAS AUDIT
Abstrak
The purpose of this study is to assess and evaluate the influence of work experience, autonomy,
honesty, competence and audit ethics on the audit quality of the public accounting firm in
Makassar city. This method of analysis used in the study is quantitative with primary data sources,
which are data collected by administering questionnaires directly without intermediaries. Multiple
linear regression analysis was used using the t-test to prove and evaluate this. There were 48
respondents to the number of samples in this report. The validity test, reliability test, normality
test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient
determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is
that there is a positive and important influence of work experience on the consistency of audits.
Freedom has a positive and powerful influence on the consistency of audits. Integrity has a
positive and meaningful influence on the consistency of audits. Competence has a positive and
important effect on the quality of the audit, and Auditor Ethics has a positive and important impact
on the quality of the audit.
Keywords: Work Experience, Independence, Integrity, Competence, and Auditor Ethics on Audit
Quality
honesty, competence and audit ethics on the audit quality of the public accounting firm in
Makassar city. This method of analysis used in the study is quantitative with primary data sources,
which are data collected by administering questionnaires directly without intermediaries. Multiple
linear regression analysis was used using the t-test to prove and evaluate this. There were 48
respondents to the number of samples in this report. The validity test, reliability test, normality
test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient
determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is
that there is a positive and important influence of work experience on the consistency of audits.
Freedom has a positive and powerful influence on the consistency of audits. Integrity has a
positive and meaningful influence on the consistency of audits. Competence has a positive and
important effect on the quality of the audit, and Auditor Ethics has a positive and important impact
on the quality of the audit.
Keywords: Work Experience, Independence, Integrity, Competence, and Auditor Ethics on Audit
Quality