AUDITOR PROFESSIONAL BEHAVIOR IN AUDIT

  • Wenni Wahyuandari Universitas Tulungagung
  • Johanes Universitas Tulungagung
Keywords: Professional code of ethics, Integrity, Objectivity, Security, Capacity/Competency, Behavior Auditors and Audit Quality

Abstract

This research uses a descriptive type of research with a quantitative approach which is measured using a multiple linear regression-based method. The population of this research is Public Accounting Firms in the Malang City area. The sample was determined based on the convenience sampling method, with a total of 60 respondents. Hypothesis testing using partial test (t test) and simultaneous test (f test). The results of multiple linear regression testing prove that the results of linear regression analysis are Y = 7.020 + 0.309X1 + 0.275X2 + 0.247X3 + 0.264X4 + 0.259X5states the regression of the Integrity variable (X1) with a value of 0.309, Objectivity (X2) with a value of 0.275, and Security (X3) with a value of 0.247has a positive effect on Audit Quality (Y), while the variable Capacity/Competency (X4) with a value of 0.264 and Professional Behavior (X5) with a value of 0.259 has no positive effect on Audit Quality(Y). The results of data analysis using a simultaneous test (f test), namely the variables Integrity (X1), Objectivity (X2), Security (X3), Capacity/Competency (X4) and Professional Behavior (X5) together have a significant effect on Audit Quality (Y).

References

Andono Susilo, P., & Widyastuti, T. (2015). Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan. Jurnal Riset Akuntansi & Perpajakan (JRAP), 2(01), 65–77. https://doi.org/10.35838/jrap.v2i01.97.
Ghozali, I., & Chariri, A. (2019). Teori Akuntansi International Financial Reporting System (IFRS). 2012, 9–36.
Hardinata, R. (2019). KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS. 1-23.
Hendra, L. (2018). Pengaruh Penggunaan Electronics Audit dan Penerapan International Standard on Auditing terhadap Efektivitas Kerja Auditor dalam Proses Audit Laporan Keuangan. Jurnal Akuntansi Dan Manajemen, 15(02), 45–60. https://doi.org/10.36406/jam.v15i02.163
Ii, B. A. B., & Pustaka, T. (2021). BAB II TINJAUAN PUSTAKA 2.1 Landasan
Teori 2.1.1 Profesionalisme. 8–27.
Kholbi, L. (2019). Pengaruh Integritas,Objektivitas, Dan Kompetensi Terhadap
Kualitas Audit. Http://Repositori.Unsil.Ac.Id, 24–50.
Kusuma, G. S. M. (2021). Pengaruh Integritas, Profesionalisme, Dan Beban Kerja Auditor Terhadap Kualitas Audit. Jurnal Kompetitif, 10(1), 15–22. https://doi.org/10.52333/kompetitif.v10i1.747
Nirmala, A. P. R. (2013). Pengaruh Independensi, Pengalaman, Due Professional Care, Akuntabilitas, Kompleksitas Audit, dan Time Budget Pressure Terhadap Kualitas Audit. Skripsi, 2(3).
Pengawasan, D., & Daerah, K. (2019). Pengaruh kompetensi, independensi, dan motivasi terhadap kualitas audit aparat inspektorat dalam pengawasan keuangan daerah (.
Pratama, P. (2022). Pengaruh Etika Profesi Auditor. 1–7.
Pura, R. (2021). Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2). https://doi.org/10.32493/jabi.v4i2.y2021.p204-217
Puspitasari, N. (2019). Pengaruh Opini Audit, Profitabilitas, Tekanan Keuangan Terhadap Audit Delay Dimoderasi Oleh Ukuran Perusahaan (Studi Empiris Di Pada Perusahaan LQ 45 Yang Terdafatar Di BEI Tahun 2014-2017). In Jurnal Akuntansi (Vol. 4, Issue No.3).
Rebecca, S. (2019). Pengaruh Kompetensi, Independensi, Dan Etika Profesi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Jakarta Pusat). STIE Indonesia Jakarta, 1–91. http://repository.stei.ac.id/4763/
S, S., & Arfah, E. A. (2019). Pengaruh Profesionalisme Akuntan Pendidik, Kecerdasan Emosional dan Metode Pembelajaran Terhadap Pemahaman Akuntansi. ATESTASI : Jurnal Ilmiah Akuntansi, 2(1). https://doi.org/10.33096/atestasi.v2i1.6
Santoso, R. D., Budi Riharjo, I., & Kurnia, K. (2020). Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi. Journal of Accounting Science, 4(2), 36–56. https://doi.org/10.21070/jas.v4i2.559
Suhakim, A. (2020). PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, KESADARAN ETIS, DAN INDEPENDENSI TERHADAP PERILAKU AUDITOR. EKOMABIS: Jurnal Ekonomi Manajemen Bisnis, 1(01). https://doi.org/10.37366/ekomabis.v1i01.10
Williianti. (2020). Bab ii kajian pustaka bab ii kajian pustaka 2.1. Bab Ii Kajian Pustaka 2.1, 12(2004), 6–25.
Published
2023-12-30
How to Cite
Wenni Wahyuandari, & Johanes. (2023). AUDITOR PROFESSIONAL BEHAVIOR IN AUDIT. INTERNATIONAL SEMINAR, 5, 417-423. https://doi.org/10.36563/proceeding.v5i0.147