JRAA Vol. 3 No. 2 Juli 2016 PENGARUH PROFESIONALISME AUDITOR, KOMPETENSI AUDITOR DAN ETIKA PROFESI AUDITOR  TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBIK DI JAKARTA PUSAT:

Helmiansyah Irawan Sekolah Tinggi Ilmu Ekonomi Y.A.I

Helmiansyah Irawan STIE Y.A.I

Keywords: Auditor professionalism, auditor competence, auditor profession ethic and audit quality.

Abstract

The aim in this study was to determine the effect of professionalism of auditors to audit quality, the effect of the competence of auditors to audit quality, the influence of professional ethics of auditors on audit quality and professionalism influences auditor, auditor competence and professional ethics of auditors together on audit quality.

The method used is descriptive method with quantitative approach. Samples from this study as many as 95 respondents. Data processing using SPSS. In this study used multiple linear regression, t test and F. This study uses empirical evidence professionalism of auditors, auditor competence and professional ethics of auditors either partially or simultaneously on audit quality

The analysis showed: 1) Based on regression hypothesis test obtained t> t table (12.142> 1.987) and with the significance probability of 0.000 <0.05 so that it can be concluded that Ho refused and Ha accepted, which means there is a significant positive effect professionalism of the auditors on audit quality, thus the research hypothesis H1 is accepted. 2) Based on the regression hypothesis test obtained t (14.203> 1.987) and with the significance probability of 0.000 <0.05 so that it can be concluded that Ho refused and Ha accepted, which means there is a significant positive effect on audit quality auditor competence, thus the research hypothesis is accepted H2 , 3) Based on the regression hypothesis test obtained t (17.394> 1.987) and with the significance probability of 0.000 <0.05 so that it can be concluded that Ho refused and Ha accepted, which means there is a significant positive effect on audit quality professional ethics, thus H3 research hypothesis is accepted , Based on hypothesis testing regression obtained F count> F table or 101.695> 2.712 and the significance probability of 0.000 <0.05 means there are multiple significant effect professionalism of auditors, auditor competence and professional ethics to audit quality, thus H4 research hypothesis is accepted.

The research concluded that the auditor professionalism, auditor competence, auditor profession ethic affect on the quality audit results on KAP in Central Jakarta.