PENGARUH ETIKA PROFESI, MOTIVASI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK KOTA BATAM

Abstract

This observation intends to analyze how much influence professional ethics, motivation and auditor independence have on audit quality at the Batam City Public Accounting Firm. The conclusion of this observation is to explain the basis of the t-test, professional ethics is obtained from a significance level of 0.945, which means separately that professional ethics has no significant effect on audit quality, then the first hypothesis is rejected. Auditor motivation is obtained from a significance level of 0.029, meaning that the auditor's motivation greatly influences and has a significant impact on audit quality, so it can be concluded that the second hypothesis is accepted. Auditor independence is obtained from a significant level of 0.002, meaning that partially independence has a positive and significant effect on audit quality, so the third hypothesis can be accepted. The conclusion of the F test has a significance level of 0.000, so that simultaneously professional ethics, motivation and auditor independence have a significant influence on audit quality, so the third hypothesis can be accepted. The conclusion from the coefficient of determination R2 is 61.4%, it can be interpreted that the percentage of professional ethics, motivation and auditor independence is 61.4%, and the remaining 38.6% with the influence of external variables from this observation.