Detail Cantuman

ABSTRACT
NURUL SRIKANDI (2017). Effect of Auditor’s Ethic, Independence, and
Dysfunctional Behavior on Audit Quality at BPKP Representative of South
Sulawesi (guided by Andi Agus and Muh Faisal Arif).
This study aims to determine whether the ethics of auditors,
independence and dysfunctional behavior effect on audit quality at BPKP of
South Sulawesi Representative. Data collection using primary data obtained from
the questionnaire by using simple random sampling technique. The population is
all BPKP Representative of South Sulawesi auditors of 115 auditors, while the
sample taken amounted to 53 respondents. Methods of data analysis using
multiple linear regression techniques.
The results showed that the first and second hypotheses were accepted
which showed positive test results. This means that the auditor's ethics and
independence have an effect on audit quality. Unlike the first and second
hypothesis, the results of the study show that the third hypothesis is rejected.
This means that dysfunctional behavior has no effect on audit quality.
Keywords: Auditor Ethics, Independence, Dysfunctional Behavior, Audit Quality