Pengaruh pengalaman auditor dan etika profesi auditor terhadap kualitas audit : (survey pada kantor akuntan publik (KAP) di Wilayah Bandung)

Penelitian dilaksanakan pada Kantor Akuntan Publik di wilayah Bandung. Obyek penelitian adalah Pengalaman Auditor, Etika Profesi Auditor dan Kualitas Audit. Fenomena yang terjadi kurangnya pengalaman dan pelanggaran kode etik seorang auditor dalam melakukan audit, yang menghasilkan kualitas audit yang kurang memadai. Tujuan penelitian untuk mengetahui pengaruh Pengalaman auditor dan Etika Profesi Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Wilayah Bandung.Metode penelitian menggunakan metode deskriptif dan verifikatif. Populasi penelitian 28 Kantor Akuntan Publik yang berjumlah 43 auditor, sampelnya 23 auditor, penarikan sampel menggunakan startified random sampling. Pengumpulan data menggunakan teknik observasi, studi pustaka, kuesioner, wawancara dan Internet. Pengujian statistik yang digunakan perhitungan path analysis, korelasi Pearson, koefisien determinasi, uji hipotesis dan juga program aplikasi SPSS 20.0 for Windows.Hasil penelitian menunjukan besarnya koefisien korelasi pengaruh antara Pengalaman Auditor terhadap Etika Profesi Auditor sebesar 37,0%. Kemudian secara total pengaruh pengalaman audit terhadap kualitas audit sebesar 33,5% dan pengaruh etika profesi auditor terhadap kualitas audit sebesar 48,0%. Secara bersama-sama variabel pengalaman auditor dan etika profesi auditor memberikan pengaruh sebesar 85,5% terhadap kualitas audit pada Kantor Akuntan Publik yang berada di Wilayah Bandung. Adapun sisanya sebesar 14,5% dipengaruhi oleh faktor-faktor lain.

The experiment was conducted at the public accounting firm in Bandung. Object of study is the experience of Auditor, Auditor Professional Ethics and Quality Audit. Phenomena occurring lack of experience and violations of the code of an auditor in conducting the audit, which results in inadequate audit quality. Research purposes to determine the influence of auditor experience and Professional Ethics Auditor to Audit Quality In Public Accounting Firm in Bandung region.Research methods using descriptive methods and verification. 28 The study population numbering Public Accounting Firm 43 auditors, 23 auditors sample, sampling using random sampling startified. Collecting data using observation, library research, questionnaires, interviews and the Internet. The test statistic used path analysis calculations, Pearson correlation, coefficient of determination, hypothesis testing and the application program SPSS 20.0 for Windows. The results showed the influence of the coefficient of correlation between the experience of the Auditor Auditor Professional Ethics at 37.0%. Then the total effect of audit experience on audit quality by 33.5% and the influence of professional ethics of auditors on audit quality by 48.0%. Together variables auditor experience and professional ethics auditor was 85.5% effect on audit quality in the public accounting firm located in Bandung region. The remaining 14.5% is influenced by other factors.