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PENGARUH ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA

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ABSTRACT THE EFFECT OF AUDITOR ETHICS ON AUDIT QUALITY AT THE PUBLIC ACCOUNTANT OFFICE IN DKI JAKARTA Written by: Angeline Sondang Manullang NIM: 1732057 This study aims to determine how auditor ethics, audit quality, and to determine whether auditor ethics has a positive effect on audit quality at KAP Warnoyo and Mennix, KAP Rama Wendra, and KAP Gideon Adi & Rekan. The method used is descriptive method. The data used are primary data, namely through a questionnaire distributed to 40 auditors who work at KAP Warnoyo and Mennix, KAP Rama Wendra, and KAP Gideon Adi & Partners. To test the hypothesis of this study, using simple linear regression analysis, correlation coefficient analysis, significant test (t test), and analysis of the coefficient of determination. The population used in this study were employees who worked at KAP Warnoyo and Mennix, KAP Rama Wendra, and KAP Gideon Adi & Partners, and the sample was 40 auditors at KAP Warnoyo and Mennix, KAP Rama Wendra, and KAP Gideon Adi & Rekan as appropriate with criteria using purposive sampling. The results showed that r = 0.401 means that between auditor ethics and audit quality have a moderate relationship. The statistical t test in this study also uses the test with α = 0.05 and the results show a significant value of auditor ethics on audit quality, namely 0.010 <0.05, which means that Ho is rejected and Ha is accepted, which states that auditor ethics has a positive and significant effect on audit quality. Keywords: auditor ethics, audit quality