The Influence of Ethics on Audit Quality, A case study of a Public Accounting Office in the City of Surabaya

International Journal of Economics and Management Studies

© 2021 by SSRG - IJEMS Journal

Volume 8 Issue 10

Year of Publication : 2021

Authors : Miftahol Horri

10.14445/23939125/IJEMS-V8I10P105

How to Cite?

Miftahol Horri, "The Influence of Ethics on Audit Quality, A case study of a Public Accounting Office in the City of Surabaya," SSRG International Journal of Economics and Management Studies, vol. 8,  no. 10, pp. 34-37, 2021. Crossref, https://doi.org/10.14445/23939125/IJEMS-V8I10P105

Abstract:

This study aims to examine the effect of ethics on the audit quality of public accounting firms in Surabaya. This research is motivated by the issue that Indonesian public accountants pay less attention to the quality of the audits they produce. This is indicated by the existence of financial cases that befell many companies that involve public accountants. The population in this study is auditors who work in Public Accounting Firms in Surabaya; according to the book Directory Public Accounting Firms, 42 KAPs are standing in Surabaya. While the sample selected in this study was 14 Public Accounting Firms, each Public Accounting Firm had 5-8 people who were used as respondents, and 62 questionnaires were returned and filled out completely. The analytical tool used is multiple linear regression.

Keywords:

Independence, Professional Competence and Prudence, Audit Quality, Public Accounting Firm

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