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All Journal Jurnal Progres Ekonomi Pembangunan JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia
Mulyati Akib
Universitas Halu Oleo
Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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The Effect of Competence and Independence on Professional Skepticism and Audit Quality Erwin Hadisantoso; Emillia Nurdin; Mulyati Akib
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.
Co-Authors Aldino Pasha Erwin Hadisantoso Erwin Hadisantoso Husin Intihanah Intihanah Ishak Awaluddin Israyanti, Israyanti La Angga Mirosea, Nitri Nasrullah Dali Nitri Mirosea Nurdin, Emillia Safaruddin Tuti Dharmawati Tuti Dharmawati Wiranto, Riswan