PENGARUH ETIKA AUDITOR DAN FEE AUDIT TERHADAP KUALITAS AUDIT STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR

Lusiana Kanji, Andi Kusumawati, Kartini Kartini

Sari


Lusiana Kanji (2019). Effect of Auditor Ethics and Audit Fee on Audit Quality Study at the Public Accountant Firm in Makassar City. The aim of this study to find out auditor ethics and audit fee on audit quality study at the public accountant firm in Makassar city. Data collection uses primary data obtained from questionnaires using saturated sample techniques. The population used in this study were all auditors who worked in the Public Accounting Firm in the city of Makassar, while the sample of this study amounted to 40 auditors. The results of the questionnaire have been tested for validity and reliability, also been tested classical assumption in the form of normality assumptions and assumptions of heterocedasticity. Data analysis method uses multiple linear regression techniques.

The results of this study provide empirical evidence that the ethics of auditors and audit Fees positive effect and significant on audit quality at the Public Accountant Firm in Makassar City, ethiccs of auditor positive effect and significant on audit quality at the Public Accountant Firm in Makassar City, and audit Fee negative effect and not significant on audit quality at the Public Accountant Firm in Makassar City.

Keywords : Auditor Ethics, Audit Fee, Audit Quality.

Teks Lengkap:

Download PDF

Referensi


Agoes, S. (2012). Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Edidi 4. Jakarta: Salemba Empat.

Ajzen, I. (2015). “Consumer attitudes and behavior: The theory of planned behavior applied to food consumption decisions”. Rivista di Economia Agraria, Anno LXX, n. 2, 2015: 121-138.

Arens, Alvin A, Elder J Ronald & Beasley Mark S. (2015). Auditing dan Jasa Assurance. Edisi Kedua Belas. Jakarta: Erlangga.

Chrisdinawidanty, Zavara Nur, Hiro T & Muhammad Muslih. (2016). Pengaruh Etika Auditor dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik di Wilayah Bandung). E-proceding of Management.3(3): 1-9.

De Angelo, L.E. 1981. Auditor Independence, “Low Balling”, And Disclosure Regulation. Journal Of Accounting And Economics

Deis, Donald L., dan Gari A. Giroux. 1992. “Determinants of Audit Quality In The Public Sector”. The Accounting Review, Vol. 67, No. 3 (Juli). Pp. 462-479.

Djatmiko, M. Budi dan M. Zulfa Hadi Rizkina. 2014. Etika Profesi, Profesionalisme, dan Kualitas Audit. Jurnal ISSN, Vol. XI, No. 2.

Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit UNDIP.

Halim, A. (2015). Auditing I: Dasar-dasar audit laporan keuangan. Edisi kelima. Yogyakarta: YKPN.

Hanjani, Andreani dan Rahardja. (2014). Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, dan Motivasi Auditor Terhadap Kualitas Audit (Studi Pada Auditor KAP Di Semarang). Diponegoro Jurnal Of accounting. 3(2) Hal: 1-9.

Institut Akuntan Publik Indonesia. (2011). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.

Ichwanty, Ayu. 2015. Pengaruh Kompetensi, Independensi, Due Professional Care,

Kurnia, winda, Khomisyah & Sofie. (2014). Pengaruh Kompetensi , Independensi, Tekanan Waktu, dan Etika Auditor Terhadap Kualitas Audit. E-Journal Akuntansi Fakultas Ekonomi. 1(2): 49-67.

Mathius, Tandiontong. (2015). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.

Mulyadi. 2013. Sistem Akuntansi. Jakarta: Salemba Empat.

Mohammed, Aliu M. (2018). Audit Fees and Audit Quality: A Study of Listed Companies In The Downstreem Sector of Nigerian Petroleum Industry. Humanities and Social Scienes Letters. 6(2): 59-73.

Nuridin dan Dista.(2016). Pengaruh Fee Audit dan Masa Perikatan Auditor Terhadap Kualitas Audit. Jurnal Manajemen Bisnis Krisnadwipayana.4(1): 1 – 14.

Peraturan Pengurus Ikatan Akuntan Publik Indonesia Nomor 04 tahun 2018 Tentang Panduan Indikator Kualitas Audit Pada Kantor Akuntan Publik.

Pikirang, Julita, Harijanto Sabijono & Heince R.N. (2017). Pengaruh Tekanan Waktu, Independensi dan Etika Auditor Terhadap Kualitas Audit di Kantor Inspektorat Kabupaten Kepulauan Sangihe. Jurnal Riset Akuntansi Going Concern . 12(2): 717-732.

Sekaran, U. (2017). Research Methods for business. Jakarta: Salemba Empat.

Sugiyono, (2014). Metode Penelitian Bisnis. Bandung: Alfabeta.

Sugiyono (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta.

Suhayati, Eli, Rahayu, Siti K. (2010). AUDITING: Konsep Dasar dan Pedoman Pemriksaan Akuntan Publik. Yogyakarta : Graha Ilmu.

Sulistiarini, Bella D. (2017). Pengaruh Kompetensi, Etika dan Independensi, Serta Fee Audit Terhadap Kualitas Audit. Jurnal Ekonomi Akuntansi. 3(4): 1-15.

Sunyoto, Danang. (2011). Dasar-Dasar Statistika Untuk Ekonomi. CAPS, Yogyakarta.

Suryani dan Hendryadi. (2015). Metode Riset Kuantitatif Teori dan Aplikasi pada Penelitian Bidang Manajemen dan Ekonomi Islam. Jakarta: Prenada Media Group.

Suryanto, Rita Anugreah & Al Azhar. (2014). Pengaruh Kompetensi, Independensi, Due Professional Care, dan Etika Auditor Terhadap Kualitas Audit. JOM FEKOM. 1(2): 1-17.

Tri Basuki, Agus. (2016). Analisis Regresi dalam Penelitian Ekonomi & Bisnis. Edisi 1. Rajawali Pers. Jakarta.




DOI: https://doi.org/10.37531/mirai.v4i2.595

Refbacks

  • Saat ini tidak ada refbacks.


Flag Counter

Creative Commons License

JURNAL MIRAI MANAGEMENT is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Web Analytics