The Effect of Auditor Competence, Independence and Professional Skepticism of Auditors on the Audit Quality

Sari, Ratna (2021) The Effect of Auditor Competence, Independence and Professional Skepticism of Auditors on the Audit Quality. Point of View Research Accounting and Auditing, 2 (2). pp. 160-167. ISSN 2722-7820

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Abstract

This study aims to examine the effect of the competence, independence, and professional skepticism of auditors on the quality of audit results at the Inspectorate Office of South Sulawesi Province. The data in this study were obtained from auditors working at the Inspectorate Office of South Sulawesi Province who were willing to become respondents.This study uses primary data by conducting direct research in the field by providing questionnaires/statement sheets to 48 respondents. The data analysis method used is multiple linear regression analysis.The results showed that the competence, independence, and professional skepticism of auditors had a positive and significant effect on the quality of audit results

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	10 Jul 2023 08:03
Last Modified:	10 Jul 2023 08:03
URI:	http://repository.umi.ac.id/id/eprint/3131

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