AKUNSIKA: Jurnal Akuntansi dan Keuangan
Vol 2, No 1, Januari 2021

Pengaruh Persepsi Auditor atas Integritas terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar

Eva Marin Sambo (STIEM Bongaya)
Sumiati Sumiati (Unknown)

Article Info

Publish Date
31 Jan 2021

Abstract

This study aimed to determinethe effect on the auditor’s perception of the quality audit integrity in thepublic accounting firminthe city of Makassar. The population in this study were all auditors working at the firm in the city of Makassar. Sampling techniques Sampling method nonprobability (saturated sample) in order to obtain a sample of 34 respondents. Data analysis method used in this research is simple regression analysis.These results indicatethat the perception integrity of the integrity of the auditorson thebasisof partialpositive and significant impacton audit quality. The contribution rateinfluencesthe integrityof theauditors onauditqualityis high.This is caused bysome ofthe respondentsansweredpositivelyvariableneutralstatementof integrityandquality of theaudit.

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Journal Info
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Website

Abbrev

akunsika

Publisher

Politeknik Negeri Ujung Pandang

Subject

Economics, Econometrics & Finance

Description

Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) ...