Effects of Accountability, Knowledge and Ethics on the Quality of Auditor's Work in KAP South Jakarta

This research aims to find causal relationship variables at the Public Accounting Firm in South Jakarta. Sampling is done by Nonprobbility sampling with Purposive Sampling. In measuring the sample used the Slovin formula with a significant level of 5%. Data collection techniques were carried out with a questionnaire consisting of 125 respondents and the questionnaire used was 122 questionnaires in accordance to the results of the measurement of the Slovin formula. Questionnaire test results show all valid and reliable instruments, such as analysis of normality, linearity, multicollinearity, and heteroscedasticity test. Analysis of the data used is multiple regression, simultaneous t-test and f-test. The test results show Accountability, knowledge and ethics have a positive effect on the work auditors


Introduction
The auditor guarantees that the financial statements are in accordance with the specified conditions. The organization's external parties lay the basis of its decisions on the auditor's work, and the Auditor draws conclusions based on the audit work that has been done.
Logically the quality of the Auditor's work can be influenced by accountability, which is a psychological impetus that is owned by the Auditor in fulfilling his obligations that are responsible to his environment. The interaction of accountability with knowledge also determines the work of a qualified auditor, and an audit is also carried out by someone who has sufficient technical expertise and knowledge. This knowledge directly affects the ability of auditors.
From some of the discussion above, the author would like to examine matters relating to the quality of the auditor's work that is influenced by the auditor's accountability, knowledge and ethics, using auditor respondents who work at KAP in the South Jakarta area who are willing to become respondents in this study. Whether the results of this study will be the same if the research is carried out in different locations and work environments (different KAP), different mindsets and perspectives.

Research Interests and Objectives a. Research Interests 1) Theoretical interests
To increase the knowledge of researchers, especially in the field of accounting, especially in the field of accounting ethics and auditors. In addition, research is expected to invite other researchers who are better in the future.
2) Practical interests This research expected to be useful tool in scientific insight. And is expected to contribute to carrying out the auditor's professional duties in increasing his accountability, knowledge and work ethics. b. Research purposes Based on these problems, research is expected to show: 1) Effect of accountability to quality auditor's work. 2) Effect of knowledge to quality auditor's work. 3) Effect of ethics to quality auditor's work.

Accounting Firm
Public Accountant Firm is a business entity licensed by the Minister of Finance where accountants provide services. Public Accountant services are financial statement audit services issued by companies.

Auditor
The auditor is an objective examiner of financial statements that aims to inform whether the financial statements present information that is reasonable, material, and results of operations of the company.
According to Messier

Accountability
Accountability is derived from the term in English which means accountability or circumstances that must be accounted for or held accountable. Accountability is closely related to control activities, especially in terms of achieving public service.
According to Mardiasmo (2006:5) public accountability is divided into two types, namely: i. Vertical Accountability, higher accountability for management and authorization, for example work unit accountability (dinas) to the government, regional government accountability to the central government, central government responsibility to the MPR ii. Horizontal Accountability, accountability to the DPRD and the wider community

Knowledge
Knowledge is a fact or condition of knowing something well that is obtained through experience and training. Audit knowledge is defined as the auditor's level of understanding of a job. Knowledge according to Reber (2010) is a collection of information possessed by a person or group, or a particular culture. Whereas knowledge in general is mental components that are produced from all processes, whether born from innate or achieved through experience. While knowledge according to (Salam 2008) is what is known or the result of work know (understand). From some of these definitions it can be concluded that knowledge is a collection of information obtained from experience from birth that makes someone want to know something. ISSN: 00333077 352 www.psychologyandeducation.net Notoatmodjo (2010) states several factors that influence a person's knowledge, namely: i. Age, is the age of the respondent according to the last year. Age is very closely related to one's knowledge, because the more you age, the more knowledge. ii. Education, the higher a person's education is expected to stock up on human capital (knowledge, skills) the better. Education in general is any plan that is planned to influence other people both individuals, community groups so that they get the expected goals. iii. The work, activity or business that a person does every day based on where he works allows him to obtain information more easily and quickly. iv. Experience, a way to obtain the truth obtained in solving the problem at hand is knowledge. v. Information Sources, knowledge can be obtained from various sources of information, not only in educational institutions, but can also be obtained from print media, electronic media, even family and friends.

Ethics
Ethics is the science of what is done or the science of custom. But because this word is often used in various nuances, there are at least three ethical meanings. First, moral values and norms that become a guideline for a person or a group in regulating his behavior or group behavior. Second, a collection of principles or norm values. Third, knowledge about good or bad. Meanwhile, morality is the moral nature or the whole principle and values relating to good and bad. Auditor ethics is a moral principle that guides auditors in conducting audits to produce quality audits. The public accountant profession considers quality as very important to ensure that the auditor profession can fulfill its obligations to its service users. Professional ethics encompasses the standards of attitude of members of the profession that are designed to be practical and realistic, but as far as possible idealistic. The demand for professional ethics must be above the law but below the ideal (absolute) standard so that the ethics has the meaning and function as it should.
The auditor's code of ethics according to IAIProfessional ethics functions to regulate the behavior of its members in terms, a profession must have a high moral commitment as described in the form of special rules. This rule of play in carrying out or carrying out the profession, which can be called a code of ethics. A code of ethics is mandatory for every profession that provides services to community and is a tool of trust for the wider community (Herawaty and Susanto, 2008). Professional ethics is the field of ethics or applied in the form of social ethics products that include values, behaviors or rules that emphasize the demands of a profession described in the form of special rules in the form of a code of ethics.
According to Diani and Ria (2007) in their research it was revealed that the quality of work is the number of correct responses given by someone in completing their work compared to work standards that have been set previously. The quality of the auditor's work can be seen from how far he conducts the audit procedures listed in the audit program. The quality of work can also be interpreted as the auditor's performance (auditor's performance). The quality of work results relates to how well the work is done compared to predetermined criteria. The quality of the auditor's work can be seen from the quality of the resulting audit assessed by how much the auditor gave the correct response from the audit work completed. According to Irahandayani (2003) in Mardisar and Sari, the quality of work of auditors can be grouped into two, namely: quality (can be accounted for) and not quality (cannot be accounted for). Meanwhile, in Mardisar and Sari (2007) see the quality of audit results in terms of supervision, so that the resulting audit quality, supervision must be carried out continuously starting from the beginning to the end of the audit assignment (2021)  Accountability can improve the quality of work results if it is supported by high knowledge and problem solving abilities. Which means there are three indicators that can be used to measure individual accountability. First, how much is their motivation to complete the work. Second, how confident are they that their work will be examined by superiors. Third, how much effort (power of thought) is given to complete a job. Subjects with high accountability are more motivated, more likely to think that their work will be examined by superiors and put more effort into their work than subjects with low accountability

Effect of Knowledge on Auditor's Work
The auditor's effort to complete the work varies according to the level of knowledge he has. And one's level of knowledge can improve the quality of work.
Auditor approval is very important in improving audit quality. The auditor's high and extensive knowledge can also affect audit quality. The auditor's knowledge can usually be measured by the level of work experience as an auditor. The longer the auditor has work experience, the higher the level of knowledge they have or obtain (Salsabila, Ainia and Prayudiawan, 2011: 158). Salsabila Ainia and Prayudiawan (2011), prove that knowledge can affect the relationship of accountability with the quality auditor's work if the complexity of the work being faced is moderate. The 2017 Public Accountant Professional Standards (SPAP) regarding general standards, explains that in conducting audits, auditors must have sufficient expertise and knowledge structure.
From this study, it can be conclud auditor's knowledge will influence the auditor in resolving errors and detecting risks that will occur during the audit process.. The results obtained by the auditor will be able to influence the decisions to be taken (Salsabila, Ainia and Prayudiawan, 2011: 158)

Effect Ethics of Quality Auditor's Work
Auditor ethics is the science of evaluating good and bad things about morals, morals. Professionals in professional ethics imply a pride, commitment, dedication to the interests of clients and sincerity in helping the problems faced by clients. (Purba, 2009). Futri and Juliarsa's research (2014) shows that professional ethics has a positive effect on audit quality. Uphold professional ethics, and are expected to minimize fraud, so that audit opinions are truly in accordance with the results of audits conducted.

Hypothesis
The hypotheses in the study are: H1: Accountability has an effect on the quality of the auditor's work.
H2: Knowledge has an effect on the quality of the auditor's work.
H3: Ethics has an effect on the quality of the auditor's work.

Research Methodology
The methodology research used is a quantitative method. The type of data in this study is primary data, obtained from questions to the speaker. Primary data was collected by researchers to answer research questions and statements. Data collection techniques are carried out through field research. Data obtained directly from the first party by giving questionnaire research subjects, then processed using SPSS version 23.
Multiple linear regression equation according to the hypothesis to be tested is Y = α + β1X1 + β2X2 + β3X3 + β4X4 + e (1) The coefficient of determination between 0 and 1, if the coefficient of determination is small and close to zero, it means that the ability of the independent variable in explaining the variation of the dependent variable is very limited. If the coefficient of determination is close to one, it means that the independent variable provides almost all the information needed to predict the dependent variation (Ghozali, 2016: 97

Population and Samples
The population of this study consisted of 176 auditors from 11 public accounting firms located in South Jakarta Sampling is done by nonprobability sampling technique with purposive sampling where sampling does not provide equal opportunities for each member of the population to be chosen as a sample member. Purposive Sampling, is a sampling technique with consideration of certain data sources (Sugiyono, 2013: 96).
In determining the sample size, the Slovin formula is used as follows 1 + ( ) 2 Information: n = Sample Size N = Population Size 1 = Constant e = Expected precision level does not deviate. The study was conducted at 11 Public Accountant Offices in South Jakarta which had 176 auditors which were then used as the population in this study. Then by using the Slovin formula with a significant 5%. The number of samples used can be calculated as follows: 176 1 + 176(0.05) 2 = 122 From these calculations, it can be seen that the sample that will be used in this study is 122 auditors.

Conclusion
The object research is accountability, knowledge, and ethics of auditors on the quality of the work of auditors at the South Jakarta Public Accountant Office. The sampling technique of this study used a nonprobability sampling, which is a sampling technique does not provide equal opportunity for each element (member) of the population to be selected as a sample member. Nonprobbility sampling used is Purposive Sampling, a data source sampling technique with certain considerations. The sample in this study amounted to 122 respondents in the South Jakarta Public Accountant Office. on the basis of the classical assumption test results conducted through several stages of testing, the results can be seen below 1.The normality test results show a P-plot plot spread around in the diagonal line and the direction of its spread follows the direction of the diagonal line. The graph shows that the regression model is feasible because it meets the assumption of normality. 2.Multicollinearity test results indicate that the independent variable used in regression equation model do not occur multicollinearity. This can be seen from the Tolerance value> 0.10 and VIT value <10.