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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan
Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

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Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit Syamsuri Rahim; Ratna Sari; Wardaningsi Wardaningsi; Muslim Muslim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.007

Abstract

The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.
Co-Authors Abd. Rahman Mus Abdul Rahman Mus Andi Nurwanah Anggu Batari Mulyadi Dika Citra Sari Payapo Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fifi Nurafifah Ibrahim Fitri Ramadhani Gustaf Rogers Silalahi Hamzah Ahmad Junaid, Asriani Kurnia Rahman Lola Venna Pahlevi Muh Su’un Muhammad Arif Muhammad Arsyad Muhammad Sandy Fajar Muslim Muslim Naila Putri Aulia Nur Khaeriyani Chaerul Nurfadila Nurfadila nurfadila Nurul Wahida Randiansyah Randiansyah Recky Suhartanto Lawata Subhan Subhan Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf