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PENGARUH PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT

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ABSTRACT THE INFLUENCE AUDITORS PROFESSIONALISM TO AUDIT QUALITY Daniel Steward NIM: 1232040 The ever-expanding needs of the professional services of public accountants as the party deemed, demanding profession of public accountants to improve its performance in order to produce reliable audit for the needy. A public accountants in performing audits of financial statements does not solely work for the benefit of its clients, but also for other interested parties to the audited financial statements. Unique position as that’s what puts the auditor in dilemma situation that may affect audit quality. This study examines the influence auditor professionalism to audit quality. Respondents in this study are auditors who worked in one Public Accounting Firm in South Jakarta. The number of auditor that were visited in this study were 49 auditors. The method of determining the sample is by using judgment sampling method, that information will be collected from the members of the population that can be found easily to provide such information. The method of primary data collection is by using questionnaire method. Based on the results of t test obtained p < ɑ namely 0.00 <0.05 which shows that professionalism of auditors affect on audit quality. Keyword: Auditors Professionalism, Audit Quality