Research Article
The Influence of Professional Ethics, Competence, and Work Experience on Audit Quality: Evidence from Public Sector Auditors
@INPROCEEDINGS{10.4108/eai.4-9-2024.2353854, author={Fitri Agustina and Rindu Rika Gamayuni and Mega Metalia and Aica Diana Putri}, title={The Influence of Professional Ethics, Competence, and Work Experience on Audit Quality: Evidence from Public Sector Auditors}, proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia}, publisher={EAI}, proceedings_a={ICEBE}, year={2024}, month={12}, keywords={professional ethics competence independence work experience audit quality}, doi={10.4108/eai.4-9-2024.2353854} }- Fitri Agustina
Rindu Rika Gamayuni
Mega Metalia
Aica Diana Putri
Year: 2024
The Influence of Professional Ethics, Competence, and Work Experience on Audit Quality: Evidence from Public Sector Auditors
ICEBE
EAI
DOI: 10.4108/eai.4-9-2024.2353854
Abstract
This study investigates the impact of professional ethics, competence, independence, and work experience on audit quality at the BPK RI provincial representative office in Lampung. Using a purposive sampling method, a sample of 37 auditors was selected. Primary data were gathered through questionnaires, and the study employed a quantitative approach. The variables examined include professional ethics, competence, independence, work experience, and audit quality. Data analysis was performed using multiple linear regression with SPSS version 23. The findings reveal that professional ethics and work experience have a significant influence on audit quality, while competence and independence do not exhibit a notable effect.
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