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

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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


Paper Submission Last Date
30 - November - 2022

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