Last modified: 2023-12-18
Abstract
This study aims to examine whether there is an influence between professional ethics and auditor competence on the quality of audit results (an empirical study at the Public Accounting Firm Luthfi Muhammad and Rekan Sidoarjo). This research uses descriptive quantitative approach as measured using multiple linear regression-based methods with SPSS tools.
The results of this study indicate that professional ethics and auditor competence jointly have a simultaneous effect on the quality of audit results, while separately the professional ethics variable has a partial positive and significant effect on audit quality, and the auditor competency variable also has a positive and significant effect on the quality of results audits.
Keywords: professional ethics, competence, auditors, audit quality