PENGARUH INDEPENDENSI, KOMPETENSI DAN PENGALAMAN AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR DAN IMPLIKASINYA PADA KUALITAS AUDIT ( STUDY KASUS PADA KAP DI PALEMBANG)
Daftar Isi:
- This research was aimed to examine the effect of independency,competency and audit experience toward professional auditor skepticism and its implication on audit quality in Chartered Public Accountant Firms in Palembang. This analysis uses independent variables is independency, competency and audit experience, The dependent variables are professional skepticism of auditors and audit quality. The sample of this research are independent’s auditor who worked on Chartered Public Accountant Firms located in Palembang. The samples was conducted by convenience sampling method. Collecting data was conducted by questionnaires distributed directly to auditors and interviews. The Statistical method used was multiplied analysis linear regression analysis and path analysis, with hypotheses testing of statistic t-tests and F-test. The results of this research showed that independency and competency positively but not significantly affects professional auditor skepticism and audit experience significantly positive affect professional skepticism of auditors while the implication of influence of independency, competency and audit experience on audit quality with skepticism of professional auditor as mediation variable is unacceptable, the independency, competency and audit experience through professional skepticism of auditors was not able to significantly affect audit quality.