The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

Ika Mulyani

doi:10.21043/malia.v3i2.6879

Abstract

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

Highlights

The amount of trust of users of financial statements in the Public Accountant requires public accountants to pay attention to the quality of the audit
While research results from Triana (2017) auditor ethics have no effect on audit quality
Audit Fee According to Mulyadi (2002) audit fees are fees received by public accountants after carrying out their audit services, the magnitude of which depends on the risk of the assignment, the complexity of the services provided, the level of expertise required to carry out the services, the KAP fee structure concerned

Summary

INTRODUCTION

The amount of trust of users of financial statements in the Public Accountant requires public accountants to pay attention to the quality of the audit. Many cases of companies that "fail" business failures are associated with auditor failures, this threatens the credibility of financial statements This threat further affects public perceptions, especially users of financial reports on audit quality (Hanjani, 2014). While research results from Triana (2017) auditor ethics have no effect on audit quality. For various reasons as stated above, work experience has been seen as an important factor in predicting the performance of public accountants, in this case the quality of the audit. Research conducted by Nirmala and Cahyonowati (2013) shows that independence, work experience and accountability have a significant positive effect on audit quality. In contrast to research conducted by Samsi, et al (2013) which shows that work experience negatively affects the quality of examination results. While the results of research from Fauziah (2107) motivation does not significantly influence audit quality

Agency Theory

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Result

Conclution