PENGARUH ETIKA PROFESI DAN PERILAKU DISFUNGSIONAL TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP Di Jakarta Timur)
Daftar Isi:
- Xenia Vynski Bestari, 2012: Influence Professional Ethics and Conduct Against Dysfunctional Audit Quality Pembimbing: (I) Marsellisa Nindito, SE, Akt, M.Sc, (II) Ratna Anggraini, SE, M.Si, Akt Users of financial statements requires reasonable financial statement information with the actual state of the company. Auditors are required to provide services to ensure the quality of audit as a profession that provides services. Auditors to ensure audit quality by maintaining professional ethics and conduct are not dysfunctional behavior. Whether or not the ethical behavior of every person is different, it is necessary rules or restrictions on the conduct of a profession in order to avoid dysfunctional behavior. The study involved 43 auditors who worked on the KAP is located in East Jakarta. Auditors who responded are dominated by final-educated junior auditor S1. This study shows the method of multiple regression to test hipoesis at a significant level of 5%. The results showed: 1) professional ethics partially significant effect on audit quality 2) partially dysfunctional behavior no significant effect on audit quality 3) professional ethics partially significant effect on audit quality and professional ethics dysfunctional behaviors simultaneously significant effect on audit quality . Coefficient of determination (R2) indicates the number 0146 that identifies the regression model can explain the influence of independent variables on the dependent variable at 14.6%.