PENGARUH SIKAP ETIS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR

The Effect of the Ethical Attitudes and the professionalism of audit quality in the Public Accounting Firm in Makassar. Economic Faculty University Of Makassar. The purpose of this study was to determine The Effect of the Ethical Attitudes and the professionalism of audit quality in the Public Accounting Firm in Makassar. The research object is the KAP auditor in Makassar with a total sample of 31 auditors from 5 Public Accounting Firms in Makassar. Data were obtained by entering a questionnaire as many as 31 questionnaires in the Public Accountant Office (KAP) in Makassar which had provided an answer. Multiple data analysis methods using the independent variable Ethical Attitudes (X1), Professionalism (X2) and the Qualification variable are Audit quality (Y) and using SPSS version 20. The results of this study indicate that (1) the auditor's ethical attitude does not have a significant effect on audit quality in KAP in Makassar. (2) auditor professionalism has a significant effect on audit quality in KAP in Makassar. Keywords: Ethical Attitudes, Professionalism, Audit Qualit