Authors:

Komang Ayu Tri Handayani, Lely Aryani Merkusiwati

Abstract:

“Audit quality is kind of audit application by auditor so that both violation and mistakes on financial report can be disclosed. To reach audit quality, auditor must pay attention about factors that can influence audit quality. The aim of this research is to find out the influence of independency and competency to auditor professional skepticism and their implication to audit quality. The population is all auditors in public accounting firm in Bali, amounting to 83 people with a sample obtained by the 83 auditors. Data were collected by using questionnaire with path analysis. The test result shows that both independency and competency have positive influence to professional skepticism. Test results on the coefficients of path analysis also shows that independency and competency have an influence on audit quality through professional skepticism. Beside that, professional skepticism has positive influence to audit quality.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-9964

Published

2015-01-14

How To Cite

HANDAYANI, Komang Ayu Tri; MERKUSIWATI, Lely Aryani. PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR PADA SKEPTISISME PROFESIONAL AUDITOR DAN IMPLIKASINYA TERHADAP KUALITAS AUDIT.E-Jurnal Akuntansi, [S.l.], v. 10, n. 1, p. 229-243, jan. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-9964. Date accessed: 28 Aug. 2025.

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Issue

Vol 10 No 1 (2015)

Section

Articles

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