ENGARUH ETIKA AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT

Abstract This study aims to determine and examine the factors that can affect the quality of audits at the Public Accounting Firm (KAP). The object of this research was conducted at the Public Accounting Firm (KAP) Effendy & Partners in Jakarta by analyzing the auditors working at the KAP. The method used in this study is a qualitative method, the type of data used is primary data by using the method of determining the sample is purpose sampling with a sample of 35 respondents. With data acquisition techniques using questionnaire data. The data analysis technique used multiple linear regression test and hypothesis testing (t test) with the help of SPSS version 25 data processing application. The variables of this study consisted of Auditor Ethics, Independence as the Independent variable, and Audit Quality as the Dependent variable. The results in this study indicate that the Auditor Ethics variable has a positive and significant effect on audit quality. Likewise, the independence variable has a positive and significant effect on audit quality.Keywords :Auditor Ethics; Independence; and Internal Audit Quality