THE INFLUENCE OF THE EXPERIENCE AUDITOR AND THE PROFESSIONAL ETHICS OF AUDITOR TOWARDS THE QUALITY A

THE INFLUENCE OF THE EXPERIENCE AUDITOR AND THE PROFESSIONAL ETHICS OF AUDITOR TOWARDS THE QUALITY AUDITING

(At the Office of Inspecção Geral do Estado, Dili Timor-Leste)

Adolmando Soares Amaral (Corresponding author)

Universidade da Paz Timor-Lesté (University of da Paz)

Email: f5.lacon@gmail.com

ABSTRACT

The study aims are to determine the influence of experience auditor and professional ethics on the quality auditing at the Office of Inspecção Geral do Estado. The research method used were descriptive and verification methods. Research population were 23 auditors, sampling with a saturated approach (census). Data collection used were observation techniques, literature study, questionnaires, interviews and the internet. The statistical testing of data collection used were questionnaires and statistical analysis tools of multiple linear regression analysis and hypothesis testing with the T test. The results of the first hypothesis research showed that auditor experience had a positive and significant effect on quality auditing at the Office of General Inspection of State, because the ^t count value obtained of 2.245 greater than ^ttable of 2.080 and with a significant level of 0.036 less than 0.05, at the 95% of confidence level and 5% of error level. While the results of the second hypothesis showed that the professional ethics of auditors towards quality auditing, it could be seen that the professional ethics of auditors had no significant and insignificant effect on quality auditing at the office of General Inspection of State, because the ^tcount value obtained is 0.509 which was smaller than the ^ttable of 2,080 with a significant level of 0.617 is greater than the significance level of 0.05, at the 95% of confidence level and 5% of error level. Thus the results of the study indicated that the value of the coefficient of determination or contribution of R square of the auditor experience variable and the auditor's professional ethics variable to audit quality is 0.527 or 52.7%, meaning that audit quality could be explained by the auditor experience variable and auditor professional ethics by 52.7% and the rest is (100 %-52.7%) = 47.3% of quality auditing, influenced by other variables not examined in this study.

Key Words: Influence, Experience, Professional, Audit and Quality.

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