Articlediamond2022

PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS AUDITOR) PADA KAP DI KOTA SEMARANG

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

ABSTRACT Audit quality means the possibility or reality that the auditor finds and then reports irregularities in the client`s accounting system. How much is the probability that these findings or discrepancies are reported in the audit opinion; therefore, the quality of the financial statements is expected and reliable. This study aims to determine the effect of professional skepticism, independence, and professionalism of auditors on audit quality in the public accounting firm in Semarang. The population in this study was auditors who worked at the Public Accounting Firm in Semarang City, with 32 auditors as respondents. The sampling method used was t h e saturated sampling technique. Data analysis using multiple linear analysis. The analysis results show that professional skepticism has no effect on audit quality, while the variables of auditor independence and professionalism have a significant positive effect on audit quality.Keywords: Professional Skepticism; Independence; Auditor Professionalism; Audit Quality ABSTRAKKualitas audit berarti kemungkinan maupun kenyataan yang auditor temukan kemudian laporkan mengenai kejanggalan dalam sistem akuntansi klien, dan seberapa besar probabilitas temuan atau kejanggalan tersebut dilaporkan di dalam opini auditnya, maka dari itu kualitas laporan keuangan sangat diharapkan dan diandalkan. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Skeptisme Profesional, Independensi, dan Profesionalisme Auditor di Kantor Akuntan Publik Kota Semarang. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang dengan responden sebanyak 32 auditor. Metode penentuan sampel menggunakan teknik sampling jenuh. Analisis data menggunakan analisis linear berganda. Hasil analisis menunjukkan bahwa skeptisme profesional tidak berpengaruh terhadap kualitas audit, sementara variabel independensi dan profesionalisme auditor berpengaruh positif signifikan terhadap kualitas audit.Kata Kunci: Skeptisme Profesional; Independesi; Profesionalisme Auditor; Kualitas Audit.

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2022Organizational Behaviour 2018Independence, professionalism, professional skepticism 2016Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi 2006Internal auditor burnout: an examination of behavioral consequences 2020Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali 2017PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, ETIKA, DAN ROLE STRESS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR BPK RI PERWAKILAN PROVINSI BALI 2015PENGARUH SIKAP SKEPTIS, INDEPENDENSI, PENERAPAN KODE ETIK, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT 2017Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah)

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