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All Journal Jurnal Ekonomi
Aji Pandu Widayat
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Nasional Jakarta
Economics, Econometrics & Finance

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THE INFLUENCE OF AUDIT PROFESSIONAL SKEPTISM, ROLE STRESS, AUDITOR ETHICS ON AUDIT QUALITY IN THE NEW NORMAL PERIOD Aji Pandu Widayat; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

his research aims to determine the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the new normal period. The sample in this study was 39 auditors who were respondents who were still actively working as auditors in the East Jakarta region. This research uses primary data with data collection methods through questionnaires distributed to 39 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 23.0 program. This research is expected to provide empirical evidence regarding the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the pandemic, so in essence this research is expected to provide input for auditors to be more professional in carrying out their role as information providers so that they remain maintaining good audit quality during the pandemic so that clients can still make decisions to achieve client goals. The results of multiple linear regression analysis show that the variables of audit professional skepticism, role stress, auditor ethics have a positive effect on audit quality during the new normal period. Thus, it can be concluded that the variables of audit professional skepticism, role stress, auditor ethics influence audit quality in the new era together.
Co-Authors Arni Karina Kumba Digdowiseiso