Pengaruh Profesionalisme, Etika Profesi dan Standar Pelaporan terhadap Kualitas Audit pada Kap di Kota Medan dengan Pengalaman Auditor Sebagai Variabel Moderating

Abstract

The o~jective of the research was to find out, analyze, and prove empirically the influence of professionalism, professional ethics, and reponing standard on audit quality at the KAP (Public Accounting Office) in Medan, and to prove that auditors' experience could moderate the correlation of professionalism, professional ethics, and reporting standard with audit quality at the KAP in Medan. The research used causal method The population was auditors that consisted of senior auditors, supervisors, and managers and partners who worked at all Public Accountant Offices in Medan. The samples consisted of 42 respondents, taken by using purposive sampling technique. The research was conducted by distributing questionnaires to respondents in each Public Accountant Office in Medan. The data were analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that professionalism, professional ethics, and reporting standard simultaneously and partially influenced audit quality at the Public Accountant Offices in Medan. Auditors' experience as moderating variable could moderate (strengthened) the correlation of professionalism, professional ethics, and reporting standard with audit quality at the Public Accountant Offices in Medan.