PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT

• Main Author: Rahmat Wijaya, (Author)
• Format: Book
• Published: 2022-07-12.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to determine the effect of professional skepticism, independence and competence on audit quality. The population in this study were auditors working at the DKI Jakarta Public Accounting Firm registered at the Indonesian Institute of Certified Public Accountants 2022. The sampling technique used in this study was random sampling with the sample criteria used in this study, namely the minimum position of senior auditor. This study used a sample of 80 research samples. The data analysis technique used in this study uses Structure Equation Modeling (SEM) with the smartPLS application. The results showed that professional skepticism and competence had a significant positive effect on audit quality. Meanwhile, independence is known to have an insignificant positive effect on audit quality. Keywords: Professional Skepticism, Independence, Competence, Audit Quality.

Item Description

http://repository.upnvj.ac.id/19282/24/ABSTRAK.pdf
http://repository.upnvj.ac.id/19282/33/AWAL.pdf
http://repository.upnvj.ac.id/19282/34/BAB%20I.pdf
http://repository.upnvj.ac.id/19282/28/BAB%20II.pdf
http://repository.upnvj.ac.id/19282/30/BAB%20III.pdf
http://repository.upnvj.ac.id/19282/31/BAB%20IV.pdf
http://repository.upnvj.ac.id/19282/29/BAB%20V.pdf
http://repository.upnvj.ac.id/19282/32/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/19282/35/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/19282/36/LAMPIRAN.pdf
http://repository.upnvj.ac.id/19282/22/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/19282/23/ARTIKEL%20KI.pdf