Authors:

Putu Dendy Pratama Yoga, Ni Luh Sari Widhiyani

Abstract:

“This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.”

Keywords

Professional skepticism, competence, independence and audit quality.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-48286

Published

2019-08-10

How To Cite

YOGA, Putu Dendy Pratama; SARI WIDHIYANI, Ni Luh. Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit.E-Jurnal Akuntansi, [S.l.], v. 28, n. 2, p. 1088 - 1115, aug. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-48286. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v28.i02.p12.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License