ABSTRACT

THE EFFECT OF AUDITOR PROFESIONALISM ON AUDIT QUALITY

ISSUED IN THE PUBLIC ACCOUNTANT OFFICE AT HENDRIAWWINATA
ERWIN & SUMARGO

Written by:
Nola Kristine
NIM: 1632194

This study aims to examine the influence of professionalism on the profession of auditors,
and affinity with fellow professions on audit quality at KAP Hendrawinata & Sumargo.The
variables studied were the variables of professionalism measured using professional
service, social obligation, autonomy, confidence as variables. independent and audit
quality measured with objective, clear, concise and timely accuracy as the dependent
variable.The method used in this research is descriptive method, where the data obtained
by distributing questionnaires to 35 respondents, and processed using SPSS software
version 23 and given conclusions. From the results of this study indicate that auditor
independence has a positive and very low relationship to audit quality. This can be seen
from the results of the correlation test, which is 0.091 and is in the range 0.00-0.199. From
the results of the significance test, it can be concluded that the significant value for the
effect of auditor professionalism on audit quality is 0.893> 0.05, so it can be concluded
that H0 is accepted and Ha is rejected, which means that there is no significant influence
between auditor professionalism on audit quality.

Keywords: Auditor Professionalism, Audit Quality