Pengaruh Kompetensi, Objektivitas, Dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit Pada Kantor Akuntan Publik Provinsi Bali

Abstract

The research objective is to analyze the effect of competence, objectivity, and sensitivity
of professional ethics on the quality of audit results. Auditor quality is the expertise and
knowledge of auditors in finding and reporting violations in the accounting system. A high
quality audit is the auditor's demand so that the financial statements of interested parties are a
big responsibility. The population in this study were all auditors of Public Accounting Firms
(KAP) in the Bali region who were still active. Of the 15 KAPs registered at the Indonesian
Institute of Certified Public Accountants (IAPI) in 2020. Sampling was carried out using the
purposive sampling method and the number of samples was 110 respondents. Questionnaires
were used for survey data collection as the method in this study. Multiple linear regression
analysis technique was used in this study for data analysis. From the results of the hypothesis
test, it was found that competence, objectivity, and sensitivity of professional ethics had a
significant positive effect on the quality of audit results. Competence is simultaneously shown in
the value of the coefficient of determination.
Keywords: competence, objectivity , sensitivity, audit quality