The Influence Of Independence, Professionalism, Professional Ethics, And Accountability Of Auditors To The Quality Of Audit With Audit Work Discipline As Intervening Variables At Public Accounting Firm (Kap) In The Bekasi Area


Authors : Adji Suratman; Merivianti Dian Puspita; Elon Manurung

Volume/Issue : Volume 6 - 2021, Issue 9 - September

Google Scholar : http://bitly.ws/gu88

Scribd : https://bit.ly/3oc3SR9

This research aims to analyze the influence of independence, professionalism, professional ethics, and audit accountability on audit quality with the work discipline of auditors as intervening in public accounting offices in Bekasi area is the aim of the research. The population used by auditors who work in 7 KAP in the Bekasi area. The sample used is saturated sample, because all populations are used as samples. The method of analysis of this research is using multiple regression analysis. The result of this research is that independence and professional ethics have a positive effect on the work discipline of auditors. Meanwhile, professionalism, accountability and audit quality have no effect on the work discipline of auditors. In addition, independence, professionalism, professional ethics, and accountability have a positive effect on audit quality at KAPs in the Bekasi area.

Keywords : Auditor Independence, Auditor Professionalism, Auditor Professional Ethics, Auditor Accountability, Audit Quality, and Audit Work Discipline

CALL FOR PAPERS


Paper Submission Last Date
31 - March - 2024

Paper Review Notification
In 1-2 Days

Paper Publishing
In 2-3 Days

Video Explanation for Published paper

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.
Subscribe
OR

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.
Subscribe