Pengaruh Kode Etik, Standar Auditing, Standar Pengendalian Mutu dan Kompetensi terhadap Kualitas Audit di Kantor Akuntan Publik di Kota Semarang

Authors

Vincensius Daniel Dewayana Universitas Stikubank Semarang
Arief Himmawan Dwi Nugroho Universitas Stikubank Semarang

DOI:

Abstract

This study aims to determine the influence of the code of ethics, auditing standards, quality control standards, and competency on audit quality in Public Accounting Firms (KAP) in Semarang. The approach used is quantitative, utilizing primary data as the main source. The study population includes 30 KAPs operating in the region, with a sample of 14 KAPs selected using a purposive sampling method within a non-probability sampling framework. The total number of respondents in the study was 70 people. Data were collected through surveys, multiple linear regression analysis, model and hypothesis testing, data quality testing, and traditional assumption testing, all of which were included in the data analysis. According to the study findings, audit quality is positively and significantly influenced by the code of ethics, audit standards, quality control requirements, and competency. The conclusion is that these four factors have an important role in improving the quality of audits produced by auditors in KAPs in Semarang.

Keywords: Competencies, Audit Quality, Quality Control Standards, and Code of Ethics

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