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Scirj Volume V, Issue XII, December 2017 Edition
ISSN: 2201-2796

The effect of skills and ethics to the auditor quality in the inspectorate of Talaud Islands District North Sulawesi-Indonesia

Nixon Sondakh, Treesje A.C. Langi, Roslina H.S.D. Limpeleh

Abstract: The purpose of this research is to obtain empirical evidence, of the influence of expertise and ethics on the quality of auditors at the inspectorate of Talaud Islands districts. Supervision over the implementation of local government, conducted in stages ranging from the district / city, provincial to the central level. This research was conducted in the inspectorate of Talaud Islands district. The selected sample is 30 respondents as auditor. The analysis model used to test the hypothesis is multiple linear regressions. Independent variable in this research is skill and ethics, while the dependent variable in this research is auditor quality. The results of this research indicate that the influence of expertise on the quality of auditors is positive and significant. The visible position of the skill regression coefficient is 0.595 and significant, because the value of t arithmetic> t table (7.083> 2.013). Significant influence indicates that expertise plays an important role in improving the quality of the auditor. While the influence of ethics on the quality of auditors is positive, but it is not significant. The visible position of the skill regression coefficient is 0.077 and not significant, because the value of t arithmetic
Reference this Paper: The effect of skills and ethics to the auditor quality in the inspectorate of Talaud Islands District North Sulawesi-Indonesia by Nixon Sondakh, Treesje A.C. Langi, Roslina H.S.D. Limpeleh published at: "Scientific Research Journal (Scirj), Volume V, Issue XII, December 2017 Edition, Page 20-24 ".

Search Terms: Expertise, Ethics and Quality Auditor

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