Abstract
This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires. The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province. The results of the study show that partially the professional skepticism variable and auditor competence have a positive and significant effect on audit quality. Meanwhile, the independence variable has a negative and not significant effect on audit quality. For the results of the regression test simultaneously the variables of professional skepticism, independence, and auditor competence have a positive and significant effect on audit quality.
Highlights
Menurut Trisnaningsih (2010) Tuntutan terhadap terwujudnya good governance baik di sektor publik maupun swasta kini semakin gencar, dan tuntutan ini memang sangat wajar
This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously
The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province
Summary
Menurut Suwardjono (2013:485), teori keagenan merupakan suatu teori yang menjelaskan hubungan antara pihak principal (investor) dengan agen (manajemen) dimana agen bertindak atas nama kepentingan prinsipal dan atas tindakan tersebut agen mendapatkan imbalan tertentu. Menurut Aljana dan Agus (2017) Jika agen tidak berbuat sesuai kepentingan principal, maka akan terjadi konflik keagenan (agency conflict), sehingga memicu biaya keagenan (agency cost). Oleh karena itu diperlukan adanya pihak independen yang dapat menjadi pihak penengah dalam menangani konflik tersebut yang dikenal sebagai independen auditor (Tandiontong, 2016:5). Menurut Siti Kurnia Rahayu dan Ely Suhayati (2010:2) mendefinisikan kompetensi adalah suatu kemampuan, keahlian (pendidikan dan pelatihan), dan berpengalaman dalam memahami kriteria dan dalam menentukan jumlah bahan bukti yang dibutuhkan untuk dapat mendukung kesimpulan yang akan diambilnya. Kualitas Audit H4: Skeptisme Profesional, Independensi, dan Kompetensi Auditor berpengaruh secara simultan terhadap Kualitas Audit
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