Pengaruh etika profesi, fee, independensi, motivasi dan pengalaman audit terhadap kualitas audit: Studi kasus pada auditor KAP di Malang

INDONESIA:

Audit merupakan sistem pemeriksaan oleh audior terhadap laporan keuangan dalam penentuan kualitas audit yang berdasarkan aspek etika profesi, fee, independensi, motivasi dan pengalaman audit. Tuntutan masyarakat atas hasil audit yang berkualitas diimbangi dengan etika auditor sesuai dengan kode etik dalam merumuskan suatu keputusan. Faktor lain yakni fee, independensi, motivasi dan pengalaman audit juga dapat meningkatkan kualitas audit dalam suatu keputusan. Tujuan penelitian ini adalah untuk menguji pengaruh etika profesi, fee, independensi, motivasi dan pengalaman audit terhadap kualitas audit.

Penelitian ini mengambil populasi auditor di Kantor Akuntan Publik (KAP) yang berada di Kota Malang yang terdiri dari 8 KAP dan yang bersedia mengisi kuesioner ada 6 KAP. Dari kuesioner yang telah disebar sebanyak 48 kuesioner dan yang kembali sebanyak 41 kuesioner. Analisis yang digunakan adalah analisis data dengan metode regresi linier berganda dengan aplikasi SPSS (Statistical Product and Service Solution) versi 23.

Hasil penelitian menunjukkan bahwa etika profesi, fee audit, independensi, motivasi dan pengalaman audit secara simultan berpengaruh terhadap kualitas audit. Sedangakan secara parsial menunjukkan bahwa: (1) etika profesi berpengaruh terhadap kualitas audit, (2) fee tidak berpengaruh terhadap kualitas audit, (3) independensi berpengaruh terhadap kualitas audit, (4) motivasi tidak berpengaruh terhadap kualitas audit, dan (5) pengalaman audit berpengaruh terhadap kualitas audit.

ENGLISH:

Audit is a system of inspection by the auditor of the financial statements in determining the quality of the audit based on the ethical aspects of the profession, fees, independence, motivation and audit experience. Public demand for quality audit results is offset by the auditors in accordance with the ethics code of ethics in formulating a decision. Another factor that is fee, independence, motivation and experience of audit can also improve the quality of audits in a decision. The purpose of this study was to examine the influence of professional ethics, fee, independence, motivation and experience of audit to audit quality.

This study population auditor was at the Public Accounting Firm (KAP) in Malang consisting of 8 KAP and there are 6 KAP that filling the questionnaire. From the questionnaire that was distributed as much as 48 questionnaires and a total of 41 questionnaires were returned. The analysis uses data analysis with multiple linear regression method with SPSS (Statistical Product and Service Solution) version 23.

The results showed that the ethics of the profession, the audit fee, independence, motivation and audit experience simultaneously affected the quality of the audit. While the partial showed that: (1) professional ethics affected the quality of the audit, (2) the fee had no effect on audit quality, (3) the independence of the impact on audit quality, (4) motivation did not affect the quality of the audit, and (5) the experience audit effected on audit quality.