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All Journal Prosiding Seminar Nasional Pakar
Hendar Muhammad Rifoaffa
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PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIBEL INTERVENING Hendar Muhammad Rifoaffa; Asri Zaldin
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6833

Abstract

The perfection of audit quality can be achieved through the performance results of competent auditors. This research aims to determine the effect of auditors competence, and independence on the audit quality. This research was conducted at Jakarta in 2019. The population of this research is a public accounting of Jakarta Pusat by spreading questionnaire directly to the Respondents. Respondents in this study were 40 auditors working at public accounting firms. Research using primary data, Analysis of the data used is Statistical Package for the Social Sciences (SPSS). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively.
Co-Authors Asri Zaldin