PENGARUH KECERMATAN PROFESI, OBYEKTIFITAS, INDEPENDENSI, KEPATUHAN PADA KODE ETIK DAN INTEGRITAS TERHADAP KUALITAS HASIL PEMERIKSAAN

Abstract

This study aimed to obtain the empirical evidence about the influence proffession rigor, objectifity, independency, the obedient to the ethic code and integrity toward the inspection result quality. Data used in this study is primary data in form of questionairs distributed to accounting public firm located in Padang and Pekanbaru. The amount of questionairs are 100 sheets and the enable questionairs to be analyzed are 70 sheets. Data were analyzed by multiple regression method using SPSS programs. This study result indicated that the proffession rigor, objectifity, independency and integrity influenced toward the examination result, but the obedient to the ethic code is not affected toward the inspection result quality.

Keywords :    Proffession rigor, objectifity, independency, the obedient to the ethic code, integrity and inspection result quality