Abstract
This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this study is that there is an effect of the Professional Skepticism of the Audit and the Expertise of the Auditor on Audit Quality. To test this hypothesis, the SPSS data analysis tool was used. The results obtained based on the validity test show that all statements in the questionnaire are declared valid. For the reliability test of all variables, the composite reliability value or Crobach's alpha value was stated to be reliable. And for Hypothesis Test based on R-Square, T-Statistics and Significance Value shows that all hypotheses are accepted. The results of this hypothesis state that professional audit skepticism and auditor expertise have an effect on audit quality.
Highlights
Penelitian ini bertujuan untuk mengetahui pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor terhadap Kualitas Audit
This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality
The Impact Of Working Experience, Professionalism, Integrity, And Independency On Auditing Quality: Auditors’ Ethics As The Moderator (Study On Bpkp Representative At Riau Province)
Summary
Selatan menunjukkan hasil bahwa skeptisisme berpengaruh secara simultan dan parsial terhadap kualitas audit, moral reasoning danskeptisisme merupakan predictor yang dapat mempengaruhi kualitas audit. Kesesuaian pekerjaan berdampak pada kualitas audit dan kepercayaan masyarakat terhadap akuntan publik maupun KAP, dan dampak ini dilihat dari keahlian, profesional, maupun kejujuran dalam menyelesaikan pekerjaan. KAP yang merupakan salah satu entitas Deloitte - Indonesia melakukan general audit atas laporan keuangan SNP Finance. Audit yang dilakukan SBE atas laporan keuangan SNP sudah berdasarkan standar audit yang ditetapkan oleh Institut Akuntan Publik Indonesia (IAPI). Dalam hal ini mendapatkan kualitas audit yang baik tentunya seorang auditor tidak hanya harus memiliki keahlian atau integritas yang tinggi, namun juga harus memiliki sikap skeptisisme professional audit, bahkan harus bersikap professional. Populasi dalam penelitian ini adalah auditor eksternal yang bekerja di Kantor Akuntan Publik yang terdaftar dalam directory IAPI tahun 2018 di wilayah Surabaya yang terdiri dari 41 KAP(IAPI, 2018). Sampel dalam penelitian ini adalah para auditor yang bekerja di 13 Kantor Akuntan Publik di Surabaya.
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