Pengaruh Kesadaran Auditor akan Reputasi Profesi, Kode Etik Akuntan, Nilai Etika Perusahaan, dan Skeptisisme Profesional terhadap Pertimbangan Etis Auditor (Pada KAP Kota Medan)

Abstract

This study aims to determine the effect of Auditor Awareness of Reputation, Code of Ethics, Corporate Ethical Values, and Professional Skepticism on Auditor Ethical Judgement at Public Accounting Firms in Medan. The population of this study were all 115 auditors who were at the Public Accounting Firm in Medan and used primary data obtained through questionnaires. The data obtained was processed using IBM SPSS 29 and the data analysis techniques used were descriptive statistics, data quality tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results of the study prove that partially the Code of Ethics and Professional Skepticism have a significant positive influence on Auditor Ethical Judgment, while Auditor Awareness of Reputation and Corporate Ethical Values have no influence on Auditor Ethical Judgment. Simultaneously, Auditor Awareness of Reputation, Code of Ethics, Corporate Ethics Values, and Professional Skepticism have an influence on auditor ethical judgment at the Public Accounting Firm in Medan City with a coefficient of determination of 55%.