Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB
AKMALA, RAMA HAFIZ
Unknown Affiliation
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF AUDITOR’S INDEPENDENCE, ETHICS AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY AKMALA, RAMA HAFIZ
Jurnal Ilmiah Mahasiswa FEB Vol. 8 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Auditors assure the effectiveness of internal control over financial reporting. When thecompany’s financial statement is audited by the independent and competent auditor, it will increase the relevance and reliability of financial statements as well as increasing the user confidence to  use the financial  statement.  This  study examines  the influence of auditor independence, ethics and professional skepticism on audit quality. Using convenience sampling, 109 auditors working in Public Accounting Firm in Surabaya and Malang were selected as sample. The data of this research was collected from questionnaires distributed and processed using multiple regression analysis. In concluding, this research indicates that auditor’s independence, auditor’s ethics and auditor’s professional skepticism have positive effect on audit quality Keywords: Independence, ethics, professional skepticism and audit quality.
Co-Authors