PENGARUH INDEPENDENSI AUDITOR, KINERJA AUDITOR, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS AUDIT

Abstract

Companies have financial reports which are usually checked by public accountants. Audit financial reports make the public believe in the credibility of the information submitted by the company. The results of the audit are called audit quality. To be able to provide good quality audits, auditors must have knowledge and skills to carry out their professional duties in accordance with established procedures. The aim of this research is to determine where audit quality is influenced by auditor independence, auditor performance, and professional skepticism. Quantitative methods are used in this causal associative research. Auditors from Public Accounting Firms in the Jakarta area are the population in this study. The research sample succeeded in obtaining 110 samples. The independent variables are auditor independence, auditor performance, and professional skepticism. The dependent variable is audit quality. Data was collected by distributing questionnaires using Google Form and were analyzed using SPSS 26 and Excel. The result of this research are auditor independence and professional skepticism have and influence on audit quality. Meanwhile, auditor performance has no influence on audit quality.