Pengaruh Independensi, Kompetensi, Pengalaman, dan Etika Terhadap Pengumpulan Bukti Audit Pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to determine the effect of independence, competence, experience and ethics on the collection of audit evidence at public accounting firms in Medan City. This type of research is associative research and quantitative approach. The type of data used in this study is primary data in the form of questionnaires distributed to 97 auditors registered at 23 Public Accounting Firms in Medan City. The analysis technique used is multiple linear regression analysis using JASP. The results of this study indicate that on the results of the partial significance test (t-test) independence has a t-count value of 2.673 > t-table 1.661 with a significance value of 0.00 <0.05, which means that in this study independence has a positive and significant effect on evidence collection audits. Competence has a t value of 3.462 > t table of 1.661 with a significance value of 0.00 <0.05, which means that in this study competence has a positive and significant effect on the collection of audit evidence. Experience has a t value of 6.208 > t table of 1.661 with a significance value of 0.00 <0.05, which means that in this study experience has a positive and significant effect on the collection of audit evidence. Ethics has a t value of 3.490 > t table of 1.661 with a significance value of 0.00 <0.05, which means that in this study ethics has a positive and significant effect on the collection of audit evidence. On the results of the simultaneous significance test (F-test) obtained a calculated F value of 19.15 > F table 2.31 with a significance value of 0.00 <0.05 which means that in this study simultaneously independence, competence, experience, and ethics positive and significant effect on the collection of audit evidence. From the results of the coefficient of determination (R2) in Table 4.14, it can be seen that the Adjusted R2 value is 0.431, which means that in this study independence, competence, experience, and ethics contributed 43.1% to the collection of audit evidence