PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang)
Abstract: In the era of
globalization today, the demands of society towards a quality auditor has
increased over time. Auditors must consider ethical profession in various
decision making. In addition, experience, audit fee, and motivation can also
improve competencies in decision making. The aim of this research is to test
the influence of ethics the auditors, the experience of auditors, audit fees
and motivation audit the auditors against the quality of an audit. The population
of this research are all an auditor who work in the office of the public
accountant in the city of Semarang. Sampling method used is convenience
sampling. The Data used in this research is the primary data, that is done
using the method of survey with questionnaire. Processing method used is
multiple regression analysis. The results showed that the ethics of the
auditor, the audit fee, auditor experience and motivation of Auditors
significant and positive impact on the quality of audits.
Penulis: Andreani Hanjani,
Rahardja Rahardja
Kode Jurnal: jpakuntansidd141110
