Auditor Professional Integrity Factors on Audit Quality

Abstract

This Study aims to determine and analyze the influence of independency,
due professional care and moral reasoning on audit quality at BPK RI
Representative of Bangka Belitung Province. This type of research is
quantitative research with used primary research data obtained through
distributing questionnaires. The population and sample of this research is
all auditors at BPK RI Representative of Bangka Belitung Province.
Determination of sample using saturating sampling method, which means
the entire population is sample. This study uses multiple regression
analysis techniques. The result of this research indicate that independency
and due professional care variables have an influence on audit quality at
BPK RI Representative of Bangka Belitung Province. Its shows that when
the independency and due professional care getting large, the audit quality
is getting high as well. Implementation with an optimal independency and
due professional care will increase the realization of each part of the
examination effectively and efficiently, and be able to account for the audit
result properly. While, moral reasoning has not influence on audit quality
at BPK RI Representative of Bangka Belitung Province.The reason is the
level of moral reasoning varies depending on the understanding and
perspective of each auditor so cannot be used as a determinant of the audit
quality produced by an auditor