Pengaruh Kompetensi Auditor, Skeptisisme Profesional, Integritas Auditor Dan Stres Kerja Terhadap Kualitas Audit
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Gebryela, Gebryela
Subject
657.45 - AUDITING
Datestamp
2024-03-07 02:44:14
Abstract :
Audit quality is an examination carried out critically and systematically by an independent party on financial reports that have been prepared by management along with bookkeeping records and supporting evidence to be able to provide an opinion regarding the fairness of the financial statements. In carrying out these duties, auditors must be guided by audit standards and the public accountant's code of ethics. This research aims to analyze the influence of auditor competence, professional skepticism, auditor integrity and work stress on audit quality.The research method used in this research is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this research were auditors who worked at the Public Accounting Firm (KAP) in Surabaya. This research used a purposive sampling method to determine the research sample and was processed using the Partial Least Square-SEM (PLS-SEM) method with Warp-PLS 8.0 software. The results of this research state that auditor competence, professional skepticism, auditor integrity have an effect on audit quality and work stress has no effect on audit quality. Keywords: Audit Quality, Auditor Competence, Professional Skepticism, Auditor Integrity and Job Stress
Audit quality is an examination carried out critically and systematically by an independent party on financial reports that have been prepared by management along with bookkeeping records and supporting evidence to be able to provide an opinion regarding the fairness of the financial statements. In carrying out these duties, auditors must be guided by audit standards and the public accountant's code of ethics. This research aims to analyze the influence of auditor competence, professional skepticism, auditor integrity and work stress on audit quality.The research method used in this research is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this research were auditors who worked at the Public Accounting Firm (KAP) in Surabaya. This research used a purposive sampling method to determine the research sample and was processed using the Partial Least Square-SEM (PLS-SEM) method with Warp-PLS 8.0 software. The results of this research state that auditor competence, professional skepticism, auditor integrity have an effect on audit quality and work stress has no effect on audit quality. Keywords: Audit Quality, Auditor Competence, Professional Skepticism, Auditor Integrity and Job Stress
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