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All Journal Jurnal Riset Akuntansi Kontemporer
Mega Rianita Kartika
Universitas Sangga Buana YPKP
Economics, Econometrics & Finance

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ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY Mega Rianita Kartika; Fitriana Fitriana; Farida Yuliaty
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3814

Abstract

In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.
Co-Authors Farida Yuliaty Fitriana Fitriana