Skeptisisme Profesional, Pengalaman Auditor dan Kualitas Audit

Abstract

The falsification of financial reports was carried out by former directors of PT Tiga Pilar Sejahtera Tbk (AISA). The case was allegedly an act of personal fraud or "Human Fraud". Business law expert Abdul Haris Muhammad Rum said that the allegation was based on conditions where currently regulation, supervision and law enforcement on the capital market were quite strict. The Chairman of the Association of Capital Market Legal Consultants (HKHPM) stated that there were a number of reasons for the case being carried out, namely, providing incorrect information, engineering financial reports by increasing the receivables of six distributor companies to increase AISA sales so that the company's performance could look good. The purpose of this research is to empirically prove that Professional Scepticism and Auditor Experience have an effect on Audit Quality. The objects of this research are Professional Scepticism, Auditor Experience, and Audit Quality. The research used is associative with a survey method approach so that the data obtained is primary data obtained by distributing questionnaires to respondents (auditors) at Public Accounting Office in Bandung City. The research sample data was taken as many as 79 auditors at Public Accounting Office in Bandung City. The results of the study proves that (1) Professional Scepticism has a significant effect on Audit Quality, (2) Auditor Experience has a significant effect on Audit Quality, (3) Professional Scepticism and Auditor Experience have a significant effect on Audit Quality.