Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results of this study indicate that partially auditor independence, professional skepticism, and auditor objectivity have a significant effect on audit quality. Auditor Independence and Professional Skepticism have a positive and significant effect on Audit Quality. Meanwhile, Auditor Objectivity has a negative and insignificant effect on Audit Quality. Keywords: auditor independence, professional skepticism, auditor objectivity, audit quality Abstrak Kualitas audit yang memiliki kualitas tinggi dan dapat dipercaya kebenarannya sangatlah penting. Dalam pelaksanaannya auditor harus memiliki tanggung jawab agar dapat membangun kepercayaan atas kualitas audit yang diterbitkan. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor terhadap Kualitas Audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik (KAP) yang terletak di Jakarta dan sekitarnya dan penelitian dilakukan dengan pendekatan survey melalui penyebaran kuesioner kepada 112 responden dengan menggunakan metode deskriptif kuantitatif. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Metode analisis yang digunakan adalah Analisis Regresi Berganda. Analisis data dilakukan dengan uji statistik deskriptif, uji reabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, Uji T dan Uji F. Hasil penelitian ini menunjukkkan bahwa secara parsial Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor berpengaruh signifikan terhadap Kualitas Audit. Independensi Auditor dan Skeptisisme Profesional berpengaruh positif dan signifikan terhadap Kualitas Audit. Sedangkan Objektivitas Auditor berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Kata kunci: independensi auditor, skeptisisme profesional, objektivitas auditor, kualitas audit
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