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All Journal Management Studies and Entrepreneurship Journal (MSEJ) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) West Science Interdisciplinary Studies Research Horizon West Science Interdisciplinary Studies Science Information System and Technology International Journal of Business, Economics & Financial Studies Jurnal Rekayasa Informasi Atestasi : Jurnal Ilmiah Akuntansi
Padri Achyarsyah
Universitas Nasional, Jakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Heni Suryanti; Asyari; Padri Achyarsyah; Andi Pallawagau
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.
Co-Authors Andi Pallawagau Arni Karina Asyari Asyari Awaloedin, Dipa Awaloedin, Dipa Teruna Awaludin, Dipateruna Teruna Chamim, Mochammad Dewi, Dyah Handayani Dipa Teruna Awaloedin Erwin Indriyanto Erwin Indriyanto Faisal Faisal Farizah Sulong Haat, Mohd Hassan Che Hasanudin Hasanudin Heni Suryanti Hidayatullah, Deni Indriyanto, Erwin Kumba Digdowiseiso Kumba Digdowiseiso, Kumba Muhammad Nur Muhammad Nur Muhammad Nur Nugraha, Rizki Nurul Nungki Yartono Safwan Mohd Nor Saleh, Muhammad Surya Shaari Abd. Rahman Sugeng Riyadi Supri Hartini, Supri suryanti, heny Widodo, Kusno Wulandari, Rizma Yartono, Nungki