STANDAR KODE ETIK AUDITOR PADA INSTANSI PEMERINTAH DI BPK-RI PERWAKILAN KALTIM --Ed. 1

ABSTRAK

Wahyu puspita sari 2022, “Standar Kode Etik Auditor Terhadap Kualitas audit pada Instansi Pemerintah di BPK-RI Perwakilan Kaltim. Jurusan Akuntansi, Program Studi D4 Keuangan dan Perbankan, Politeknik Negeri Samarinda. Di bawah bimbingan Bapak Dr. La Ode Hasiara, S.E., M.M., M.Pd., Akt., CA selaku pembimbing I dan Bapak Amiruddin, S.E., M.M. selaku pembimbing II.
Tujuan penelitian ini adalah untuk mengkaji dan membuktikan pengaruh integritas, objektivitas, kompetensi dan kehati-hatian, kerahasiaan, perilaku profesional terhadap kualitas audit pada instansi pemerintah BPK-RI perwakilan Kaltim. Jumlah sampel mencakup 55 orang. Metode analisis menggunakan uji instrument, uji asumsi klasik, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa variabel integritas berpengaruh positif dan tidak signifikan terhadap kualitas audit. Sedangkan variabel objektivitas, kompetensi dan kehati-hatian, kerahasiaan, dan perilaku profesional berpengaruh positif dan signifikan terhadap kualitas audit. Hasil penelitian secara simultan variabel integritas, objektivitas, kompetensi dan kehati-hatian, kerahasiaan, perilaku profesional berpengaruh positif dan signifikan secara bersama-sama terhadap kualitas audit.

Kata Kunci : Integritas, Kerahasiaan, Kompetensi dan Kehati-hatian, Kualitas Audit, Objektivitas, dan Perilaku Profesional.

ABSTRACT
Wahyu puspita sari 2022, “Standards of the Auditor's Code of Ethics on the Quality of audits in Government Agencies at BPK-RI Representatives of East Kalimantan. Department of Accounting, D4 Finance and Banking Study Program, Samarinda State Polytechnic. Under the guidance of Mr. Dr. La Ode Hasiara, S.E., M.M., M.Pd., Akt., CA as supervisor I and Mr. Amiruddin, S.E., M.M. as advisor II.
The purpose of this study was to examine and prove the effect of integrity, objectivity, competence and prudence, confidentiality, professional behavior on audit quality at BPK-RI government agencies representing East Kalimantan. The number of samples includes 55 people. The analysis method uses instrument test, classical assumption test, and hypothesis testing. The results of the study partially state that the integrity variable has a positive and insignificant effect on audit quality. While the variables of objectivity, competence and prudence, confidentiality, and professional behavior have a positive and significant effect on audit quality. The results of the research simultaneously that the variables of integrity, objectivity, competence and prudence, confidentiality, professional behavior have a positive and significant effect on audit quality simultaneously.

Keywords: Integrity, Confidentiality, Competence and Prudence, Audit Quality, Objectivity, Professional Behavior.