PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI

Abstract

Public Accounting Firm in their profession trying to improve audit quality is
good, that produce audit reports to present the findings and report the truth about
the financial condition of its clients, including when it occurs in violation of the
client's accounting system. The purpose of this study were: 1) to analyze the
significance of the influence of ethics, competence of auditors, auditor independence,
and Law No. 5 of 2011 on Public Accountant to audit quality in the public
accounting firm of Surakarta and Yogyakarta. 2) to analyze the moderating effects of
Law No. 5 of 2011 on Public Accountant ethics influence the competence of auditors
and auditor independence on audit quality in the public accounting firm of Surakarta
and Yogyakarta. This study uses survey method, the type of data used quantitative
and qualitative data, the data source used primary data and secondary data. The
population in this study are all auditors who work in public accounting firms in the
region of Surakarta and Yogyakarta. The number of samples in the study based on
the number of questionnaires returned, as many as 53 respondents. The sampling
technique using random sampling. Data collection methods are used: questionnaires
and documentation. Data analysis technique used to test the validity, reliability test,
classic assumption test and multiple linear regression analysis and test of absolute
difference. In conclusion that ethics, the competence of auditors, auditor
independence, and Law No. 5 of 2011 on Public Accountant positive and significant
impact on audit quality in the public accounting firm of Surakarta and Yogyakarta.
Law No. 5 of 2011 on Public Accountant does not moderate the effect of variable
ethics, competence of auditors, auditor independence on audit quality.
Keywords: ethics, competence, independence, Act No. 5 of 2011, audit quality.