PENGARUH AUDIT TENURE DAN PENERAPAN ETIKA PROFESI AKUNTAN TERHADAP KUALITAS AUDIT

Marisa, Marisa (2012) PENGARUH AUDIT TENURE DAN PENERAPAN ETIKA PROFESI AKUNTAN TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Marisa, 2011 ; The Influence Of Audit Tenure And Implementation Of Accountant Professional Ethics to Audit Quality. Accounting Department Of Economics Economic Faculty State University Of Jakarta. Reliability of financial statement become the main information for user or stake holder to make the best decision. Public accountant can increase teh reliability of financial statement so people can get the information to make decision. (Mulyadi and Puradireja, 1998 in Rizza Nirwansyah 2010). Audit quality can shown from auditor him/herselves. To decide the factor of audit quality, Carcello (1992) in Sari Zawitri (2009) summarize 41 atributes of audit quality to 12 atributes. This study use 4 atribute as the indicator. There are auditor experience, industry expertise, competency, commitment. Audit Tenure has a potency to earn audit quality. Some of study find there are positif influence of audit tenure to audit quality. PMK No. 17/PMK.01/2008 about public accountant mentioned that public accountant service to the entity maximum six year for KAP and maximum three years for public accountan continously. It’s rule indicate the influence of audit tenure to audit quality. The other factor that potentialy influence audit quality is Implementation of accuntant Professional Ethics. Update from IAI as a concern entity refer to audit ethics for auditing become more integrity, objective, and high commitment for an auditor when running his/her profession and to improve his/her audit quality. This research used valid and reliable quisioner as an indicator. It’s distributed to 42 qualified auditors as respondent in South Jakarta and Central Jakarta. The result goes to an conclution no influence from audit tenure to quality audit however there was positif and significant influence from accuntant Professional Ethics to quality audit. Perhaps this research give the useful thing for academicy, practicy and every one that need this information.

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