Pengaruh Kompetensi, Moral Reasoning, Altruisme, dan Perilaku Locus of Control Auditor Terhadap Kualitas Audit

Abstrak / Ringkasan

this studi aims to determine whether there is an predipose among competence, moral reasoning, altruism, and auditor locus of control behaviour on audit quality in the public Accounting Enterprises (KAP) of Jakarta dan Bekasi. this study uses a quantitative descreptive method with the collection of questionnaire data (Primary) given to the public accounting enterprises (KAP) of jakarta and bekasi. the sample in this study was selected using a purposive sampling method. the distribution of the questionnaire was carried out using a software system, namely google forms with the direct surveys and distribution through webinars held by KPAP. Based on the selection, 100 auditors responden came from 32 KAP in this cities of Jakarta and Bekasi. Hypothesis testing was carried out through multiplr regression analysis using SPPS Version 26.0. based on test that have been conduct this study represent that the result in the form of variables of auditor competence and moral reasoning have a positive effect on a audit quality while the behaviour of altruism and locus of control behaviour unaffectes the quality of audit.

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