The Influence of Professional Ethics and Auditors' Expertise on Audit Quality in the Office Public Accountant in Medan City
Keywords:
Professional Ethics, Auditor Expertise, Audit Quality, Public Accounting FirmAbstract
This study aims to analyze the influence of professional ethics and auditor expertise on audit quality at Public Accounting Firms (KAP) in Medan City. In an increasingly complex business environment, the professionalism of auditors is an important factor in maintaining public trust and ensuring the integrity of financial statements. Professional ethics act as a moral guideline that directs auditors to act objectively, independently, and honestly in carrying out their duties. Meanwhile, the auditor's expertise includes the technical knowledge, experience, and analytical abilities necessary to identify material errors as well as provide accurate assessments. This study uses a quantitative approach with a survey method of auditors working on various KAP in Medan City. The research instrument is in the form of a questionnaire that has been tested for validity and reliability. Data were analyzed using multiple linear regression to determine the partial or simultaneous influence between the variables of professional ethics and auditor expertise on audit quality. The results of the study show that professional ethics have a positive and significant effect on audit quality. This confirms that the values of integrity, objectivity, and professional behavior are the main pillars that strengthen the audit process. In addition, the auditor's expertise also has a positive and significant influence, showing that technical competence and experience greatly determine the accuracy of audit procedures and the quality of findings. Simultaneously, these two variables make a strong contribution to improving audit quality. This study emphasizes that efforts to improve audit quality in the Medan City KAP must be focused on strengthening the application of professional ethics and improving auditor competence through continuous training. These findings are expected to be a reference for stakeholders to build more credible and reliable audit practices.
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