the Effect Of Competency and Professional Skepticism On Audit Quality (Empirical Study at Public Accountant Office Bandung) Audit
Article Sidebar
Main Article Content
Abstract
Abstract. The study aims to determine the effect of competency and professional skepticism on audit
quality in Public Accountant Offices (KAP) in Bandung. This study uses a quantitative research method.
The sample in this study consists of 35 respondents from 48 questionnaires distributed to auditors working
at Public Accountant Offices (KAP) in Bandung. Data analysis in this study uses multiple linear regression
models with IBM SPSS (Statistical Program for Social Science) software version 29.0. The results of this
study indicate that the competency and professional skepticism variables simultaneously have a positive
and significant effect on audit quality. Partially, the competency variable has a positive and significant
effect on audit quality, while professional skepticism does not have a significant effect on audit quality.
The Adjusted R Square value is 0.553 or 55.3%, while the remaining 44.7% is explained by other variables
aside from the independent variables in this study.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Agoes, Sukrisno. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Kantor Akuntan
Publik. Jakarta: Salemba Empat.
Alsaeedi, A. M. A., Kamyabi, Y. (2023). “The Impact Of Auditor Experience And Competence
On Audit Quality With Moderating Role Of Auditors Ethics: Evidence From Iraq”. Russian
Law Jurnal. Vol. XI, (11).
Megah
| 12
DOI 0000
https://annpublisher.org/ojs/index.php/ekuisci
Vol 2 No 1 September 2024
Aruan, D. A., Gulo, H. N., Nahor, A. K. L., Ginting, N. B., & Wahyuni, E. T. (2019). “Pengaruh
Kompetensi, Kompleksitas Tugas, Skeptisme Profesional Terhadap Kualitas Audit”. Riset
dan Jurnal Akuntansi. Vol. 3, (2), 215-225. DOI: https://doi.org/10.33395/owner.v3i2.141.
Dewi., Kadir, A. R., Indrijawati, A. (2021). “The Effect of Auditor Professional Skepticism,
Competence and Independence on Audit Quality”. Journal of Research in Business and
Management. Vol. 9, (11), 53-63.
Harahap, R. C. N. (2020). “Pengaruh Pengalaman Kerja, Skeptisme Profesional, Independensi dan
Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Fraud (Studi Empiris
Kantor Akuntan Publik Se-Kota Medan)”. Universitas Islam Negeri Sumatera Utara.
Ikatan Akuntan Indonesia (IAI). 2022. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1:
Penyajian Laporan Keuangan. Jakarta: IA
Khavis, J. A., Krishnan, J., Tipton, C. (2022). “Implications of Employee Satisfaction and Work
Life Balance in Accounting Firms”. American Accounting Association. Vol. 16, (1), 16-26.
DOI: 10.2308/CIIA-2021-006
Mulyadi. (2014). Auditing. Edisi 6. Jakarta: Salemba Empat
Mutmainah, S., Budiyono, I., Lestari, S.S., Hasanah, S., & Widowati, M. (2020). “Pengaruh
Profesionalisme, Kompetensi, Independensi, dan Akuntabilitas terhadap Kualitas Audit”.
Prosiding Seminar Hasil Penelitian dan Pengabdian Masyarakat Polines. Vol. 3, 182- 193.
Muzahid, M. (2019). “Pengaruh Kompetensi, Independensi dan Skeptisme Profesional Auditor
terhadap Kualitas Audit”. Jurnal Ekonomi dan Bisnis. Vol. 21, (2), 91-102. p-ISSN 1693
, e-ISSN 2549-5003.
Novita, R., Sari, D. P. P., Lestari, S.S., & Suci, R. G. (2023). “Pengaruh Kompetensi,
Independensi, Skeptisme Profesional dan Tekanan Anggaran Waktu terhadap Kualitas
Audit”. Research In Accounting Journal. Vol. 3, (1), 172-183.
Rahayu, K.S., dan Suhayati, E. (2010). Auditing: Konsep Dasar dan Pedoman Pemeriksaan
Akuntan Publik. Yogyakarta: Graha Ilmu.
Rahim, S., Sari, R., Wardaningsi, W & Muslim, M. (2020). “Pengaruh Integritas, Kompetensi dan
Skeptisme Auditor Terhadap Kualitas Audit”. Profita: Komunikasi Ilmiah Akuntansi dan
Perpajakan. Vol. 13, (2), 241-254. DOI: http://doi.org/10.22441/profita.2020.v13i2.007.
Renaldi & Mawardi, R. (2021). “Kompetensi Auditor, Independensi, Skeptisme Profesional, dan
Kualitas Audit”. Jurnal Ilmu Akuntansi. Vol. 14, (2), 153-168. P-ISSN: 1979-858X; E-ISSN:
-1190.
Rinaldy, S., Anwar, A., (2021). “Professional Skepticism, Auditor Competence and Moral
Reasoning on Audit Quality”. Point of View Research Accounting and Auditing. Vol. 2, (3),
-219. DOI: https://doi.org/10.47090/povraa.v2i3.151.
Megah
| 13
DOI 0000
https://annpublisher.org/ojs/index.php/ekuisci
Vol 2 No 1 September 2024
Savira, J. A., Rahmawati., & Ramadhan, A. (2021). “Pengaruh Kompetensi Dan Skeptisme
Profesional Terhadap Kualitas Audit”. Jurnal Ilmiah Akuntansi Kesatuan. Vol. 9, (1), 23-30.
ISSN 2337 – 7852 E-ISSN 2721 – 3048.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV. Alfabeta.
Sugiyono. (2022). Metode Penelitian Kuantitatif Kualitatif dan R&D. (Vol. 4). Alfabeta.
Suhayati, E. (2021). Auditing: Teori dan Praktik Dasar Pemeriksaan Akuntan Publik. Bandung:
Rekayasa Sains
Sumartik. (2018). Buku Ajar Perilaku Organisasi. UMSIDA Press.
Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. Alfabeta
Tawakkal, U. (2019). “Pengaruh Independensi, Integritas, Target Waktu dan Skeptisisme
Profesional Auditor terhadap Kualitas Audit”. Jurnal Ilmu Ekonomi. Vol. 2, (2), 72-81. e
ISSN : 2622-6383.
Wind, A. (2014). Forensic Accounting Untuk Pemula & Orang Awam. (Fernando_HS, Ed.). Dunia
Cerdas