Pengaruh Due Professional Care, Motivasi Auditor dan Etika Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Di Sulawesi)
Abstract
Tujuan penelitian ini adalah untuk menginvestigasi (1) Pengaruh due professional care terhadap kualitas audit, (2) Pengaruh motivasi auditor terhadap kualitas audit, (3) Pengaruh etika auditor terhadap kualitas audit pada Kantor Akuntan Publik di Sulawesi. Teori yang digunakan yaitu teori atribusi dan jenis penelitian ini adalah penelitian eksplanatori. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada Kantor Akuntan Publik yang terdaftar pada Direktori Kantor Akuntan Publik Indonesia 2019. Sampel dalam penelitian ini adalah 16 Kantor Akuntan Publik di Sulawesi. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas dan uji asumsi klasik. Analisis penelitian ini berfokus pada analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukkan: (1) Due professional care berpengaruh positif dan signifikan terhadap Kualitas Audit, (2) Motivasi Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit, dan (3) Etika Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit.
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DOI: https://doi.org/10.24815/jimps.v8i2.24769
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