The Effect of Auditor Competence, Independence and Professional Skepticism of Auditors on the Audit Quality

Abstract

This study aims to examine the effect of the competence, independence, and professional skepticism of auditors on the quality of audit results at the Inspectorate Office of South Sulawesi Province. The data in this study were obtained from auditors working at the Inspectorate Office of South Sulawesi Province who were willing to become respondents.This study uses primary data by conducting direct research in the field by providing questionnaires/statement sheets to 48 respondents. The data analysis method used is multiple linear regression analysis.The results showed that the competence, independence, and professional skepticism of auditors had a positive and significant effect on the quality of audit results.