PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

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Patima Patima

Abstract

This research conducted with the aim of (1) Knowing and anlyzing the influence of
competencies on audit quality, (2) knowing and anlyzing the influence of work experience on audit
quality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing and
analyzing the influence of auditor ethics on audit quality. Research uses primary data through a
survey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36
people. The study was conducted for theree months from january to march 2019 Data was analyzed
using the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)
Competance has a positive and significant effect on audit quality, (2) Experience has a positive and
significant effect on audit quality, (3) Profesionalism has a positive and significant effect on audit
quality, (4) Auditors’ ethics have no effect on audit quality.

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