Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.

EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY

- The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality..Keywords: Auditor Experience, Auditor Ethics, Audit Quality.

EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY

- The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality..Keywords: Auditor Experience, Auditor Ethics, Audit Quality.

The factors influencing audit quality and its impact upon judgement on materiality level

The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism and professional ethics have significant and positive influenced the auditor’ judgment on materiality level. And audit quality has significantly and positively influenced the auditor’ judgment on materiality level. Experience has not positively influenced audit quality and auditor’ judgement on materiality level. Keywords: Professionalism, experience , professional ethics, audit quality and auditor judgment on materiality level.

PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG

This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.

A Brief Overview of Ethics Audit Practice in Organizations

This theoretical chapter presents the general issue of applying ethics audit to organizations. In the first part of the chapter are presented information about the origin of the term and several definitions of the ethics audit, which have been selected from the literature, the role and advantages of the ethics audit, the main characteristics, the principles, the content and implementing requirements of the ethics auditing process. The results of some research and good practices in the field are also mentioned. The second part of the chapter addresses the issues and particularities of ethics audit in social work field.