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Journal : Owner : Riset dan Jurnal Akuntansi

The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
Co-Authors - Subakir Abd. Rasyid Syamsuri Abdullah, Zailani Africa, Laely Aghe Aji Prasetyo, Aji Amir Nur Hidayat Andhika Cahyono Putra ANDRI KURNIAWAN Andri Kurniawan Andriani, Vivin Andriyanto, Wahyu Ari Anggraeni, Rindang Nur Aora Sapphire D Ardhiani, Mutiara Rachma Aristha Purwanthari Sawitri Aristha Purwanthari Sawitri Astuti, Puput Yuliani Bayu Adi Bayu Rama Laksono Bayuadi, Bayuadi Bisma Arianto Carollina Dyah Sarawati Wijaya Carollina Dyah Sarawati Wijaya Christina Menuk Sri Handayani Danisa Firda Kusuma Wardani Diah Karunia Binawati Didik Subijantoro Dientry, Abdul Manaf Dyah Ika Rahmawati Edi Sulistyawan Estiasih, Soffia Pudji Fachrudy Asj'ari Fachrudy Asj’ari Fadilla, Fatma Nur Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Fitriani, Fadilatul Gintan Regita Maharani Hikmah, Fariatul Istikhoroh, Siti Jannah, Emita Miftakhul Jannah, Maula Miftahul Khabir, Galuh Wigati Khafi Dyah Rochmatillah KHILMIAH, Emy khusnul khotimah Kusmayasari, Dewi Laksono, Galih Juang Liviana Dwi Rahmadhani Luqmanul Hakim Moh Syuad Iman Moh Syuad Iman Mohammad Afrizal Miradji Nashrudin Latif Novi Darmayanti Novi Darmayanti Novi Darmayanti Nurdina Nurdina Nurdina, Nurdina PANJINATA, Awan pramesti, wara Purity Sabila Ajiningrum Radian Sri Rama Rahmawati , Dyah Ika Rahmawati, Eka Fitri Yunita Ria Jessika, Yati Rina Fariana Rina Fariana Rindang Nur Anggraeni Rochmatillah, Khafi Dyah Saputra, Feri Candra Sari, A.A Pt. Agung Mirah Purnama Shahira, Firda Sigit Prihanto Utomo Sigit Prihanto Utomo Siti Istikoroh Subakir Subakir Subakir Subakir Sugeng, Santoso Sugiyati, Giya Suhariyanto Suhariyanto Suharsono, Judi Suharyanto Suharyanto Suharyanto sukamdani, yuni Sulistiami, Sulistiami Sutama Wisnu Dyatmika suwati Tarisya Maulidya Wati Taudlikhul Afkar TAUDLIKHUL AFKAR Tony Susilo Wibowo Tri Ariprabowo Tri Ariprabowo Triningsih, Endah Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Waryanto, Bambang Dwi Widhayani, Puri Setioningtyas Widiar Onny Kurniawan Wira Yudha Alam Yanus Sumitro Yuni Sukandani Yurida Sasmita