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All Journal Kajian Akuntansi
Hutagalung, Geby Tarina
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Economics, Econometrics & Finance

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THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE Hutagalung, Geby Tarina; Deliana, Deliana; Surianti, Meily; Simanjuntak, Darmawati; Rahman, Abdul; Syahputra, Rizki
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4922

Abstract

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation. Keywords : Audit Quality, Independence, Motivation, Skepticism
Co-Authors Abdul Rahman Deliana, Deliana Simanjuntak, Darmawati Surianti, Meily Syahputra, Rizki