Panggabean, Keiko Alina and Pangaribuan, Hisar (2022) Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor Terhadap Kualitas Audit. MBIA, 21 (1). pp. 60-71. ISSN http://issn.lipi.go.id/

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Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results of this study indicate that partially auditor independence, professional skepticism, and auditor objectivity have a significant effect on audit quality. Auditor Independence and Professional Skepticism have a positive and significant effect on Audit Quality. Meanwhile, Auditor Objectivity has a negative and insignificant effect on Audit Quality.

Item Type: Article
Subjects: 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi
Divisions: Fakultas Ekonomi
Depositing User: Mr Raymond Maulany
Date Deposited: 20 Jul 2023 08:40
Last Modified: 20 Jul 2023 08:40
URI: https://repository.unai.edu/id/eprint/442

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