Electronic Theses and Dissertation

ABSTRACT


Financial statements reflect the daily, monthly, quarterly and yearly
financial productivity of a firm. They include Income statement, Statement of
Owners Equity and Statement of Cash Flow. Financial statements need to be
examined by an auditor. Auditors must have the capability to detect the material
misstatement and are expected to present better audit quality. However, if
financial statements are not diligently audited they misrepresent the true financial
status of a firm. Thus, in order to improve on Audit Quality, factors such as
professionalism, profession ethics and job satisfaction have been introduced to
help improve Audit Quality. Against this backdrop, this research seeks to
establish whether there is an intricate causal relationship between
professionalism, job satisfaction, and profession ethics of auditors on audit
quality on financial reports in public accounting firms in Banda Aceh and
Medan cities.

The target population of this study are individual auditors who work at
Public Accounting Firms in Banda Aceh and Medan cities. The researcher made
use of Simple Random Sampling. Simple Random sampling was chosen because it
is easy to carry out the research as there are few rules governing on how the
sample is collected. Given that there are a few Auditors in the two cities it was
salient to use the above mentioned sampling technique. The researcher gathered
data using primary data collection methods such as questioners. Multiple linear
regression analysis technique was used to synthesise the collected data.
The research found out that professionalism and profession ethics do
determine the quality of the Audit in any firm. However, the research also found
out that job satisfaction has little bearing on the Audit Quality.
Keywords: Professionalism, Job satisfaction, Profession Ethic, Auditor, Audit
Quality

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