//
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) |
|
BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
|
Pengarang | Qorry Nitty - Personal Name |
---|---|
Subject | PROFESSIONAL ETHICS |
Bahasa | English |
Fakultas | FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA |
Tahun Terbit | 2017 |
Abstrak/Catatan ABSTRACT 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 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, Audit Quality | |
Tempat Terbit | Banda Aceh |
Literature Searching Service | Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Chat Service LSS) |
Share Social Media | |
Tulisan yang Relevan 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) |
|
Kembali ke sebelumnya |