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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi)
Maria Lintang Dwilitani Istiadi
Universitas Kristen Satya Wacana
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation) Maria Lintang Dwilitani Istiadi; David Ashedica Adechandra Pesudo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.16

Abstract

This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.
Co-Authors David Adechandra Ashedica Pesudo