Pengaruh Keahlian, Kecermatan Profesional Dan Kepatuhan Pada Kode Etik Terhadap Kualitas Audit (Studi Empiris pada Perwakilan BPKP Provinsi Sumatera Barat)
Abstract: This study aimed to
examine: (1) The influence of expertise toward the audit quality, (2) The
influence of professional accuracy toward the audit quality, (3) The influence
of adherence to a code of ethics toward the audit quality. This type of study
is classified as causative study. The population in this study was all auditor
BPKP Representative government in West Sumatra Province. The sample was
determined by using purposive sampling method. The source of the data in this
study was a primary data.The method of analysis used was multiple regression analysis.
The results proved that: (1) Expertise influential significant toward the audit
quality, (2) Professional accuracy influential significant toward the audit
quality, (3) adherence to a code of ethics influential significant toward the
audit quality.
Penulis: Hafiza Rahma Juwita
Kode Jurnal: jpakuntansidd140725
