Pengaruh etika profesi auditor eksternal dan perilaku disfungsional auditor eksternal terhadap kualitas audit : (survey pada Kantor Publik di Indonesia Bandung)

Penelitian dilaksanakan pada Kantor Akuntan Publik di wilayah Bandung. Obyek penelitian adalah Etika Profesi Auditor Eksternal, Perilaku Disfungsional Auditor Eksternal dan Kualitas Audit. Fenomena yang terjadi adanya auditor yang melanggar kode etik dan melakukan perilaku penyimpangan dalam pelaksanaan audit, yang menghasilkan kualitas audit yang kurang memadai. Tujuan penelitian untuk mengetahui pengaruh Etika Profesi Auditor eksternal dan Perilaku Disfungsional Auditor Eksternal terhadap Kualitas Audit Pada Kantor Akuntan Publik di Wilayah Bandung.Metode penelitian menggunakan metode deskriptif dan verifikatif. Populasi penelitian 26 Kantor Akuntan Publik di Wilayah Bandung. Penarikan sampel menggunakan sampling jenuh atau juga disebut sensus,. Pengumpulan data menggunakan teknik observasi, studi pustaka, kuesioner, wawancara dan Internet. Pengujian statistik yang digunakan perhitungan analisis regresi linear berganda, korelasi Pearson, koefisien determinasi, uji hipotesis dan juga program aplikasi SPSS 20.0 for Windows.Hasil penelitian menunjukan Etika Profesi Auditor Eksternal berpengaruh terhadap kualitas audit. Etika profesi auditor eksternal yang ditaati dengan baik akan meningkatkan kualitas audit. Perilaku Disfungsional Auditor Eksternal berpengaruh terhadap Kualitas Audit. semakin tinggi perilaku disfungsional auditor akan menurunkan kualitas audit. Secara bersama-sama Etika Profesi Auditor Eksternal dan Perilaku Disfungsional Auditor Eksternal berpengaruh terhadap Kualitas Audit pada KAP di Wilayah Bandung.

The research was implemented on Public Accounting Firm in Bandung. Object of this study of Professional Ethics External Auditor, Dysfunctional behavior External Auditor and Quality Audit. The Phenomena occurring violations of the code of an external auditor and perform the behavior deviation in the implementation audit in conducting the audit, which results in inadequate audit quality. Research purposes to determine the influence of Professional Ethics External Auditor and Dysfunctional behavior External Auditor to Quality Audit In Public Accounting Firm in Bandung.The method in this research is qualitative (descriptive) and quantitative (verifikatif). The population in this study were 28 public accounting firms in Bandung. And pullout the sample with use technique pullout sensus. Data collection techniques in this study using observation, library research, questionnaires, interviews and searching (Internet). The test statistic used is the calculation of the regression analysis pearson correlation, coefficient of determination, hypothesis testing, and also use the help of an application program SPSS 20.0 for Windows.The results show the professional ethics external auditor affect on audit quality, professional ethics external auditors which comply with good will increase the audit quality. The dysfunctional behavior external auditor affect on audit quality. The higher dysfunctional behavior external auditor will decrease the audit quality. Taken together the professional ethics external auditor and dysfunctional behavior external auditor affect on audit quality In Public Accounting Firm in Bandung.