The Role of Auditor Ethics and Motivation on Audit Quality

Abstract

This study analyzes factors that can affect audits quality. In this study, the factors of Due Professional care, Auditor ethics, Auditor motivators, Dysfunctional behavior and Auditor knowledge of auditor are tested for their influence on audit quality. Samples were taken from auditors working at Public Accounting Firms in Palu, Indonesia. Testing using multiple regression analysis. From the test results, evidence was obtained that auditor ethics and auditor motivation play a major role in audit quality. On the contrary, dysfunctional audit behavior will actually reduce audit quality. While the factors of due professional care and auditor knowledge will not affect audit quality. This study claims that auditor ethics play a very important role in preventing dysfunctional audits that can reduce audit quality.