Pengaruh Motivasi, Profesionalisme, Komitmen Organisasi, dan Etika Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik Wilayah Kota Medan

Abstract

This study aims to examine the influence of motivation, professionalism, organizational commitment, and auditor ethics on audit quality at Public Accounting Firms in the Medan City area. The research adopts a quantitative approach using a saturated sampling method. The population of this study consists of auditors working at Public Accounting Firms in Medan City. Based on the established criteria, the total number of auditors selected as the sample is 72. The data analysis method used is multiple linear regression with the assistance of IBM SPSS Statistics 27. The results of this study indicate that motivation and organizational commitment do not have a significant effect on audit quality, while professionalism and auditor ethics have a positive and significant effect on audit quality at Public Accounting Firms in the Medan City area.