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All Journal e-Journal Ekonomi Bisnis dan Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA Open Access DRIVERset KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS
Agung Budi Sulistiyo
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Journal : JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN

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Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening Nurul Alfiyah; Siti Maria Wardayati; Agung Budi Sulistiyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.2792

Abstract

This study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality. Keywords: ethics, education, experience, professionalism and quality of the audit.
Co-Authors achmad achmad Adnan, Fahrobby Ahmad Roziq Amani, Tatik Arif Hidayatullah Arif Hidayatullah Arina Aula Harfina Bayu Aprillianto Budi Santoso Bunga Maharani Dwi Budi Santoso Dyah Ayu Perwitasari Elsa Eldista Gusti Ayu Wulandari Ibanatuz Zuhro Siamu Mubarokah Imam Suroso Indah Purnamawati Muhammad Miqdad Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Nurul Alfiyah Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Ririn Irmadariyani Riza Dewi Al Ardi Rohmatul Faizah Roos Ana, Selvia Rudyanto, Tomy Septarina Prita Dania Sofianti Shita Silvia Nahdia Riesky Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Tatik Amani Wasito Wasito Whedy Prasetyo Wildan Khisbullah Suhma Wildan Yosefa Sayekti