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Scirj Volume VI, Issue IX, September 2018 Edition
ISSN: 2201-2796

THE EFFECT OF COMPETENCE AND PROFESSIONAL ETHICS ON AUDITOR QUALITY

Farida Indria Sanly Wakidin

Abstract: The purpose of the research was to determine the effect of auditor competence in the Manado City Inspectorate on auditor quality, the influence of the Professional Ethics of auditors in the Manado City Inspectorate on auditor quality, and the influence of the competence and ethics of the Manado City Inspectorate auditors, simultaneously on the quality of auditors. explanatory / confirmatory research). Samples were taken as many as 30 auditors at the Manado City Inspectorate. Data collection is done using questionnaire method. The questionnaire was tested for validity and reliability before research data collection. Test equipment used in this study, namely: test prerequisite analysis with normality test. The data analysis method used is multiple regression analysis. The results of the study indicate that competency has a negative effect, and is significant on the Quality of Auditors. This is indicated by the t count value of 4.013, with a significant 0.000 smaller than 0.005. Professional ethics has a negative effect, with a significant impact on auditor quality. This is indicated by the t value of 0.139 with a significant 0.891 which is greater than 0.005. Professional ethics competence has a negative and significant effect on the quality of auditors. This is shown by F count 12.410 with a significant 0.000 smaller than 0,000.

Reference this Paper: THE EFFECT OF COMPETENCE AND PROFESSIONAL ETHICS ON AUDITOR QUALITY by Farida Indria Sanly Wakidin published at: "Scientific Research Journal (Scirj), Volume VI, Issue IX, September 2018 Edition, Page 28-34 ".

Search Terms: Competence, Professional Ethics, Auditor Quality

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