Pengaruh Perilaku Profesional Auditor, Kompetensi Auditor dan Sikap Skeptis Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Pusat

Nasution, Nursanita and Fairuzdaq, Fairuzdaq (2022) Pengaruh Perilaku Profesional Auditor, Kompetensi Auditor dan Sikap Skeptis Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Pusat. In: Pengaruh Perilaku Profesional Auditor, Kompetensi Auditor dan Sikap Skeptis Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Pusat. Universitas Perlita Harapan, Tangerang, pp. 1-107.

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Abstract

The purpose of this study is to examine and provide empirical evidence about the influence of competence and auditor skepticism on audit quality. This study uses primary data obtained through a questionnaire filled out by respondents, nay auditors working in the Jakarta Public Accountant Office. The sampling method used in this study is convenience sampling. The number of auditors sampled in this study were 87 respondents from Public Accounting Firms (KAP) located in the Central Jakarta area and registered in the directory of the Indonesian Institute of Certified Public Accountants (IAPI). The independent variables in this study consisted of auditor's professional behavior, auditor's competence and auditor's skepticism. While the related variable is audit quality. The data processing method used is multiple linear regression analysis. This analysis is complemented by a validity test, a reliability test and a classic assumption test. Based on the results of this study indicate that (1) professional behavior has a significant effect on audit quality, (2) competence has a significant effect on audit quality, (3) skepticism has a significant effect on audit quality, (3) auditor's professional behavior, competence and skepticism have a simultaneous effect on audit quality

Item Type:	Prosiding
Uncontrolled Keywords:	Professional Behavior, Auditor Competence, Auditor Skepticism, and Audit Qualit
Subjects:	A General Works > AC Collections. Series. Collected works
Depositing User:	Alexandro Andika
Date Deposited:	06 Oct 2023 08:41
Last Modified:	06 Oct 2023 08:41
URI:	http://eprints.upj.ac.id/id/eprint/5582

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