The Factors That Affect the Audit Quality

Abstract

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

“…Meanwhile, other hypothesis testing shows different results. The findings of this study are consistent with those of Setiyawati et al [16] and Kusumawati and Syamsuddin [3]. The results of this research are also in line with attribution theory where a person's attitude will affect his/her behavior.…”

“…Auditors who have high commitment will maintain their skepticism to produce better audit quality [3]. According to Setiyawati et al [16], the attitude of the auditor who always doubts, questions, is critical of the existing audit evidence, and makes audit decisions based on his audit experience is the definition of auditor skepticism.…”

“…Determining the level of skepticism is very important because skepticism can affect the effectiveness and efficiency of the audit process [17]. Auditor who uses skepticism in their work will not easily believe or feel confident about what is happening [16]. Professional skepticism of government auditors is one of the crucial elements in obtaining quality government financial reports.…”

“…Supervision by APIP can be carried out well and produce quality audits if it is supported by the auditor's skepticism [17]. Auditor skepticism has a considerable impact on audit quality, according to Setiyawati et al [16] and Kusumawati and Syamsuddin [3]. Supervision by APIP can be carried out well and produce quality audits if it is supported by the auditor's skepticism because the more skeptical the auditors, the better the resulting audit quality.…”