THE EFFECT OF AUDITOR PROFESSIONAL SKEPTISISM, LOCUS OF CONTROL, AND INDEPENDENCE ON AUDIT QUALITY
Abstract
This study aims to determine the Influence: (1) Skepticism of Professional Auditors on Audit Quality. (2) Locus of Control on Audit Quality. (3) Independence of Audit Quality. (4) Professional Skepticism of Auditors, Locus of Control and Independence simultaneously on Audit Quality.The sample in this research is 7 KAP in Tangerang and Tangerang Selatan by using convinience sampling method with respondent as much as 71 auditor and the questionnaire which returned as many as 69 respondents so that the questionnaire can be processed as much as 69 respondents. Data collection techniques were conducted using questionnaires. Data analysis collected using Statistical Product and Service Solution (SPSS) program for windows 24.0, Data analysis used is data quality test, classical assumption test, regression model test (f test), correlation test, coefficient of determination test (R2), multiple linear regression test, and hypothesis test. The results of this study showed that: (1) Professional Skepticism Auditor positively affect the Quality Audit. (2) Locus of Control has a positive effect on Audit Quality. (3) Independence positively affects the Quality of Audit. (4) Professional Skepticism Auditor, Locus of Control and Independence simultaneously have a positive effect on Audit Quality.
Keywords: Professional Skepticism Auditor, Locus of Control, Audit Quality Independence
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