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Qorry Nitty. THE INFLUENCE OF PROFESSIONALISM, JOB SATISFACTION, AND PROFESSION ETHICS OF AUDITORS ON FINANCIAL AUDIT QUALITY (A STUDY ON AUDITORS WHO WORK AT PUBLIC ACCOUNTING FIRMS IN BANDA ACEH AND MEDAN CITIES). Banda Aceh : Universitas Syiah Kuala, 2018 |
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AbstrakAbstract
financial statements reflect the daily, monthly, quarterly and yearly
financial productivity of a firm. they include income statement, statement of
owners equity and statement of cash flow. financial statements need to be
examined by an auditor. auditors must have the capability to detect the material
misstatement and are expected to present better audit quality. however, if
financial statements are not diligently audited they misrepresent the true financial
status of a firm. thus, in order to improve on audit quality, factors such as
professionalism, profession ethics and job satisfaction have been introduced to
help improve audit quality. against this backdrop, this research seeks to
establish whether there is an intricate causal relationship between
professionalism, job satisfaction, and profession ethics of auditors on audit
quality on financial reports in public accounting firms in banda aceh and
medan cities.
the target population of this study are
Baca Juga : PENGARUH ETIKA AUDITOR DAN REWARD TERHADAP HUBUNGAN KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN PENGALAMAN KERJA DENGAN KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (BELLA AZZAHRA SUHENDRA PUTRI, 2020) ,
Baca Juga : PENGARUH KOMPETENSI, INDEPENDENSI DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI KOTA MEDAN) (Wahyuni, 2018) , individual auditors who work at public accounting firms in banda aceh and medan cities. the researcher made use of simple random sampling. simple random sampling was chosen because it is easy to carry out the research as there are few rules governing on how the sample is collected. given that there are a few auditors in the two cities it was salient to use the above mentioned sampling technique. the researcher gathered data using primary data collection methods such as questioners. multiple linear regression analysis technique was used to synthesise the collected data. the research found out that professionalism and profession ethics do determine the quality of the audit in any firm. however, the research also found out that job satisfaction has little bearing on the audit quality. keywords: professionalism, job satisfaction, profession ethic, auditor, Pengarang tidak dapat memberikan Full Text secara langsung, untuk mendapatkan full text silahkan menghubungi email pengarang : nittyqorry@gmail.com atau dapat mengisi Form LSS di bawah. Literature Searching ServiceTulisan yang relevan FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (STUDI EMPIRIS PADA MAHASISWA S-1 AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA) (Arman, 2016) ,PENGARUH TIPE KEPRIBADIAN DAN PENGALAMAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (STUDI EMPIRIS PADA KANTOR BPK RI PERWAKILAN ACEH) (AISYAH, 2013) , PENGARUH PELAKSANAAN AUDIT INVESTIGASI DAN PROFESIONALISME AUDITOR TERHADAP PENGUNGKAPAN KECURANGAN (FRAUD) OLEH AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN ACEH (ICHA WAN RNA, 2020) , |
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Terkini
PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |