Rahmat Wijaya, . (2022) PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
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 Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112062] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Munasiron Miftah] [Penguji 2: Ranti Nugraheni] |
| Uncontrolled Keywords: | Professional Skepticism, Independence, Competence, Audit Quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rahmat Wijaya |
| Date Deposited: | 20 Mar 2023 04:06 |
| Last Modified: | 27 Apr 2023 02:37 |
| URI: | http://repository.upnvj.ac.id/id/eprint/19282 |
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