Jurnal Akuntansi dan Keuangan
Vol 9, No 1 (2021): Februari 2021

PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU

Lismawati Lismawati (UNIVERSITAS BENGKULU)
Novita Sari (UNIVERSITAS BENGKULU)
Mifta Ismalia (UNIVERSITAS BENGKULU)

Article Info

Publish Date
18 Mar 2021

Abstract

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.  

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...