Pengaruh Skeptisisme Profesional Auditor, Kompetensi, Independensi Dan Kompleksitas Audit Terhadap Kualitas Audit

Abstract

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism

“…Then H4 is rejected. This result contradicts the research by Kusumawati and Syamsuddin [29] conducted at the South Sulawesi BPK, the research by Nugrahaeni et al [7] conducted at the Inspectorate General of the Ministry of Environment and Forestry, and the research by Setiyawati et al [27] conducted at the provincial KAP. DKI Jakarta.…”

“…One element that can affect the effectiveness and efficiency of the audit process is auditor skepticism [28]. Attribution theory explains how internal attribution behavior such as attitudes, traits, and character can affect a person's behavior [7]. Auditor skepticism is an attitude taken by the auditor, so attribution theory is chosen to be the theoretical basis for this variable.…”

“…The next factor is the chosen intervening variable, namely the auditor's professional skepticism. Where, according to research by Nugrahaeni et al, [7] and Rifoaffa and Zaldin [8] explain that the use of auditors' professional skepticism affects audit quality. Based on the explanation above, this study aims to determine how government external auditors obtain good audit quality by measuring auditor ethics, auditor motivation, locus of control, and auditor professional skepticism.…”

Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)

“…The previous study conducted by Nugrahaeni et al (2019) reveals that professional skepticism has a crucial part in auditing, especially in gathering the evidence. A questioning mind and critical assessment are the factors of professional skepticism that allow the auditor to correctly collect the information and evidence, which will improve the audit quality.…”

“…Tjun Tjun et al ( 2012) explain that having broad knowledge and long audit practice experience will give the auditor higher chances to make an appropriate audit decision, which later improves the audit quality. Moreover, enough knowledge and experience will let the auditors detect and solve any problems conveniently (Nugrahaeni et al, 2019).…”