AUDITOR PROFESSIONALISM INFLUENCE ON THE QUALITY AUDIT

Publication Date : 01/09/2016


Author(s) :

SYIAR RINALDI.


Volume/Issue :
Volume 1
,
Issue 3
(09 - 2016)



Abstract :

This study aims to determine whether professionalism affect the quality of the work of auditors by using the four sub variables, independence, objectivity, integrity and competence. The analytical method used is quantitative analysis using multiple linear regressions. The sample in the study includes government auditors. The data used are primary data by distributing questionnaires to the respondents. The results of this study indicate that there is partial insignificant effect on the quality of work of auditors of local government, while the integrity factor significant effect on the quality of the work of government auditors. The impact of the research is that the auditor’s professionalism is the key belief on quality audit so that the rules and ethics of auditors are more in priority.


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