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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomis
Romulo Sinabutar
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada 3 KAP di Jakarta 2021) Joy Putranami; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.894 KB) | DOI: 10.58303/jeko.v14i3d.2686

Abstract

The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questionnaires to external auditors as a sample of 30 respondents in KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra. Data analysis processing addresses descriptive anasythy, correlation coefficient, determination coefficient, t significance test and regression analysis. The results showed that the auditor's professional skepticism was good and conducted quality audit results. The significance test results showed a significant influence on the auditor's professional skepticism of audit quality at KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra.
Co-Authors Agnes Margareth Siregar Alda Sitohang Angel Siregar Anggi Helena Br Tarigan Bernhard Peter Nabut Chatrine Yulina Pangestu Fransisca Ivencita Teesen Greatson Paul Hutapea Helti Sondang Manulang Jennifer Priccila Jesica Gabriela Simanjuntak Joshua Hutagaol Joy Putranami Juan Situmorang Mayer Nicolas Hendryanto Pardosi Mira Maryani Ricky Atmaja Rosalinda Hutapea Sabattati Arum Sukemi Yaneke Pingkan Boyoh