PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT
DOI:
https://doi.org/10.32493/skt.v2i3.2763Abstract
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kompetensi, independensi, etika auditor dan skeptisme profesional terhadap kualitas audit. Penelitian ini menggunakan sampel pemeriksa Auditorat Keuangan Negara (AKN) pada BPK RI. Pemilihan sampel dilakukan dengan menggunakan metode convenience sampling. Teknik analisis yang digunakan Analisis Regresi Linear Berganda dengan tingkat signifikansi 5% (0,05). Hasil penelitian ini menunjukan bahwa (1) Kompetensi berpengaruh signifikan terhadap kualitas audit, (2) Independensi berpengaruh tidak signifikan terhadap kualitas audit, (3) Etika Audit tidak berpengaruh signifikan terhadap kualitas audit, dan (4)Skeptisme Profesional berpengaruh signifikan terhadap kualitas audit.
Downloads
Published
Issue
Section
License
Open Access
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
