Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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The Effect of Moral Reasoning and Due Professional Care on Audit Quality (Empirical Study at the Pinrang Inspectorate Office)

Authors
Hasiah Hasiah1, *, Rastina Rastina1
1Accounting Departement, Lecturer of Accounting Department of Ujung Pandang State Polytechnic, Perintis Kemerdekaan, Makassar, 90245, Indonesia
*Corresponding author. Email: hasiahpoltek@gmail.com
Corresponding Author
Hasiah Hasiah
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_113How to use a DOI?
Keywords
Moral Reasoning; Due Professional Care; Auditor Quality
Abstract

This research aims to describe the influence of Moral Reasoning, and Due Professional Care on auditor quality at the Pinrang Regency Inspectorate Office. Sampling was carried out using all of population auditors who are 36 auditors. The method of data collection is done by survey using a questionnaire. The Likert scale is used to provide an overview of the extent of the influence of Moral Reasoning, Due Professional Care on auditor quality. The data analysis technique used in this research is multiple regression analysis technique. The results of testing the hypothesis of this study indicate that (1) moral reasoning effects audit quality with a significant level 0,162, and (2) due professional care effects audit quality with significant level 0.000. Based on results of the coefficient of determination or adjusted r2 of 0,486 which shows that audit quality is influenced by 48,6% by moral reasoning and due professional care and the remaining 51,4% is influenced by other variables not included in this research.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
978-2-38476-202-6
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_113How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hasiah Hasiah
AU  - Rastina Rastina
PY  - 2024
DA  - 2024/02/15
TI  - The Effect of Moral Reasoning and Due Professional Care on Audit Quality (Empirical Study at the Pinrang Inspectorate Office)
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 888
EP  - 895
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_113
DO  - 10.2991/978-2-38476-202-6_113
ID  - Hasiah2024
ER  -