Skeptisisme Profesional, Pengalaman Auditor dan Kualitas Audit

  • Susilawati Susilawati Program Studi Akuntansi, Universitas Teknologi Digital, 40613, Indonesia
  • Alvarestu Salsabilla Program Studi Akuntansi, Universitas Teknologi Digital, 40613, Indonesia
Abstract views: 361
PDF downloads: 811
DOI: https://doi.org/10.26874/portofolio.v20i1.282
Keywords: auditor experience, audit quality, professional skepticism

Abstract

Abstract

The purpose of this study is to empirically confirm that audit quality is influenced by reliable skepticism and auditor experience. This study focuses on reliable skepticism, auditor experience and audit quality. This research is based on a survey, therefore the information obtained has been disseminated mainly from questionnaires distributed to auditors at KAP Bandung City. A total of 79 auditors at KAP Bandung City were asked for information. Multiple Linear Regression Analysis was performed to analyze the data. The results confirm the claim that reliable skepticism and auditor experience have a significant impact on audit quality.

Abstrak

Tujuan dari penelitian ini adalah untuk mengkonfirmasi secara empiris bahwa kualitas audit dipengaruhi oleh skeptisisme yang dapat diandalkan dan pengalaman auditor. Penelitian ini berfokus pada skeptisisme yang dapat diandalkan, pengalaman auditor dan kualitas audit. Penelitian ini didasarkan pada survei, oleh karena itu informasi yang diperoleh telah disebarkan terutama dari kuesioner yang disebarkan kepada para auditor di KAP Kota Bandung. Sebanyak 79 auditor di KAP Kota Bandung diminta keterangannya. Analisis Regresi Linier Berganda dilakukan untuk menganalisis data. Hasil penelitian mengkonfirmasi klaim bahwa skeptisisme yang dapat diandalkan dan pengalaman auditor memiliki dampak yang signifikan terhadap kualitas audit.

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Published
2023-05-31
How to Cite
Susilawati, S., & Salsabilla, A. (2023). Skeptisisme Profesional, Pengalaman Auditor dan Kualitas Audit. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, Dan Akuntansi, 20(1), 42 - 55. https://doi.org/10.26874/portofolio.v20i1.282
Issue
Vol 20 No 1 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Section
Articles

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