Pengaruh Profesionalisme Dan Due Professional Care Terhadap Kualitas Audit (Studi Kasus Pada Kantor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan provinsi Jawa Barat)

Masih adanya auditor BPK RI yang kurang professional dalam melaksanakan tugasnya, seperti auditor BPK RI Perwakilan Provinsi Jawa Barat. Auditor tersebut emberikan arahan dalam pembukuan LKPD Bekasi dengan tujuan agar mendapat opini WTP. Auditor BPK kurang optimal dalam menerapkan sikap kehati-hatian dan kecermatan professional dalam menelusuri serta mengungkap adanya indikasi korupsi, seperti dalam kasus audit forensik Bank Century, BPK dengan sengaja tidak memilih auditor yang telah memiliki serifikat khusus seorang auditor forensik. Seorang auditor BPK RI sudah seharusnya menjaga sikap profesionalisme dalam melakukan audit. Selain dengan menjaga sikap profesionalisme seorang audit harus menggunakan sikap due professional care dalam setiap melakukan audit. Hal itu dikarenakan agar kualitas audit yang dihasilkan auditor dapat terjamin. Metode yang digunakan adalah metode deskriptif dan verifikatif. Sampel dalam penelitian ini yaitu auditor BPK RI Perwakilan Provinsi Jawa Barat. Berdasarkan hasil penelitian diketahui bahwa terdapat hubungan positif antara profesionalisme dengan due professional care. Profesionalisme berpengaruh signifikan terhadap kualitas audit sebesar 30,5%. Selanjutnya due professional care berpengaruh signifikan terhadap kualitas audit sebesar 26,9%. Secara simultan profesionalisme dan due professional care berpengaruh signifikan terhadap kualitas audit. Sehingga semakin baik profesionalisme dan due professional care maka akan semakin baik pula kualitas audit yang dihasilkan oleh auditor.

There is still auditors of BPK RI that are less professional in implementing the duties, as auditor of BPK RI Representative West Java Province. The auditors provide direction in maked LKPD Bekasi with the aim to get a WTP opinion. Auditors of BPK less than optimal in applying prudence and accuracy in tracing and uncovering professional indications of corruption, as in the case of a forensic audit of Century Bank, BPK on purpose not select an auditor that has had a special certificate of a forensic auditor. An auditor of BPK RI should maintain an attitude of professionalism in conducting the audit. In addition to maintaining a professional attitude audit professional must use due care attitude in any conduct the audit. That's because that the quality of the resulting audit the auditor can be guaranteed. The method used is descriptive and verification method. The sample in this research that the auditor BPK RI Representative of West Java Province. Based on the survey results revealed that there is a positive relationship between professionalism with due professional care. Professionalism significant effect on audit quality by 30.5%. Furthermore, due professional care have a significant effect on audit quality of 26.9%. Simultaneously professionalism and due professional care have a significant effect on audit quality. So the better the professionalism and diligence professional care will be better the quality of audits produced by the auditor