Published: 2022-11-30

Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit

DOI: 10.35870/jemsi.v8i2.826

Hanna Hutapea, Rolyana Ferinia
  • Hanna Hutapea: Indonesian Adventist University ROR
  • Rolyana Ferinia: Indonesian Adventist University ROR
Issue Cover
Article Metrics
Share:

Abstract

This study aims to examine and obtain empirical evidence of the effect of auditor work experience, due profesional care and auditor professional ethics on audit quality at Public Accounting Firms in the South Jakarta area. This research uses a quantitative approach. Data collection is done by distributing questionnaires through google form. The total sample in this study was 70 respondents. By using purposive sampling method. The data analysis technique used is multiple linear regression analysis using SPSS version 25. Based on the results of this study indicate that auditor's work experience, due profesional care and professional ethics of auditors have a positive and significant effect on audit quality.

Keywords

Due Profesional Care; Auditor’s Work Experience; Audit Quality; Professional Ethics

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges.

How to Cite

Hutapea, H., & Ferinia, R. (2022). Pengaruh Pengalaman Auditor, Due Profesional Care dan Etika Profesi Terhadap Kualitas Audit. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 8(2), 105-115. https://doi.org/10.35870/jemsi.v8i2.826
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 2 (2022)

  • Section: Articles

  • Published: 2022-11-30

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Hanna Hutapea, Indonesian Adventist University
Google Scholar ResearchGate ORCID

Fakultas Ekonomi, Universitas Advent Indonesia, Jl. Kolonel Masturi No. 288, Kabupaten Bandung Barat, Provinsi Jawa Barat, Indonesia

Rolyana Ferinia, Indonesian Adventist University
Google Scholar ResearchGate ORCID

Fakultas Ekonomi, Universitas Advent Indonesia, Jl. Kolonel Masturi No. 288, Kabupaten Bandung Barat, Provinsi Jawa Barat, Indonesia

References
  • Akhmadi, A. dan N. (2015). Metodologi Penelitian.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Anissa, Natasha Rizky Wirakusuma, M. G. (2016). Pengalaman Kerja Sebagai Pemoderasi Pengaruh Due profesional care Pada Kualitas Audit. Udayana, E-Jurnal Akuntansi Universitas, 17, 1–28.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arowoshegbe, Amos O, E. U. dan G. A. (2017). Accounting Ethics and Audit Quality in Nigeria. Asian Journal of Economics, Business and Accounting, 4(2), 1–15.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • De Angelo, L. . (1981). Low Balling and Disclosure Regulation, Auditor Independence. Journal of Accounting and Economics.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dewi, D. K., & Diskhamarzaweny. (2021). The Effect of Professional Ethics, Emotional Intelligence, Due profesional care and Auditor’s Work Experience on Audit Quality (Empirical Study at Public Accounting Firm in Pekanbaru). Bilancia: Jurnal Ilmiah Akuntansi, 5(1), 15–25. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Faturachman, A., & Nugraha, A. (2015). PENGARUH DUE PROFESIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG. 3(1), 562–571.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fau, A. M. M., Siagian, P., & Sitepu, W. R. B. (2021). Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan). Owner, 5(2), 268–282. https://doi.org/10.33395/owner.v5i2.391.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Herastivitasurya, E. (2017). Pengaruh Independensi, Kompetensi Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit. Jurnal Ilmiah Universitas Brawijaya. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Isma, Z., Amalina, R., & Suryono, B. (2016). PENGARUH DUE PROFESIONAL CARE , TIME BUDGET PRESSURE , KOMPETENSI , MOTIVASI TERHADAP KUALITAS AUDIT. Jurnal Ilmu Dan Riset Akuntansi, 5(April).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Lowers, T. J., Henry, E., Brad, J. R., & Gordon, E. A. (2008). Deficiencies in Auditing Related-Party Transactions: Insights from AAERs. 2(2), A10–A16.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Maulita, A., & Suryono, B. (2018). Pengaruh Kompetensi, Independensi, Dan Etika Terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntansi E-ISSN : 2460-0585, 7, 1–13.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mulyani, I. (2020). The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang). MALIA: Journal of Islamic Banking and Finance, 3(2), 139. https://doi.org/10.21043/malia.v3i2.6879.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nurfadillah, I., & Sugara, K. (2022). Pengaruh Independensi Dan Due profesional care Terhadap Kualitas Audit pada Kantor Akuntan Publik Kota Palembang. MDP Student Conference, 1(1), 22–34.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahayu, N. K. S., & Suryanawa, I. K. (2020). Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali. E-Jurnal Akuntansi, 30(3), 686. https://doi.org/10.24843/eja.2020.v30.i03.p11.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahayu, T., & Suryono, B. (2016). PENGARUH INDEPENDENSI AUDITOR , ETIKA AUDITOR , DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT. Jurnal Ilmu Dan Riset Akuntansi, 5(April), 1–16.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Septiana, R. F. dan J. (2021). Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Kantor Akuntan Publik di Semarang, Solo dan Yogyakarta) Risky. Jurnal Ilmiah Universitas Batanghari Jambi, 21(2), 726–733. https://doi.org/10.33087/jiubj.v21i2.1494.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Setyana, H. D., Rono, S., & Fitri, N. (2021). Pengalaman Kerja Auditor, Etika Auditor, dan Kompetensi Auditor Terhadap Kualitas Aduti Pada Kantor Akuntan Publik. Journal UM-Surabaya, 01(1), 185–204.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sukrisno, A. (2012). Auditing; Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik (Edisi Keem).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tubbs, R. . (1992). The Effect of Experience on The Auditor’s Organization and Amount of Knowledge. The Accounting Review.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wardhatul, A., In, K., & Asyik, N. F. (2019). Pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika auditor sebagai variabel pemoderasi. Jurnal Ilmu Dan Riset Akuntansi, 8, 1–15.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Watkins, A. ., Hillison, W., & Morecroft, S. . (2004). AUDIT QUALITY: A SYNTHESIS OF. Journal of Accounting Literature, 23, 153–193.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads