Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 4 No. 1 (2022): 30 September 2022

The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable

Bagus Arif Budiman Yunas (Faculty of Economics and Business, University Negeri Surabaya)
Ni Nyoman Alit Triani (Faculty of Economics and Business, University Negeri Surabaya)

Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.

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Journal Info
Journal of Economy, Accounting and Management Science (JEAMS)
Website

Abbrev

jeams

Publisher

Universitas Merdeka Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...