Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 6 No. 2 (2021)

The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)

Maria Lintang Dwilitani Istiadi (Universitas Kristen Satya Wacana)
David Ashedica Adechandra Pesudo (Universitas Kristen Satya Wacana)

Article Info

Publish Date
27 Oct 2021

Abstract

This study aims to determine the effect of auditor's skepticism, independence, professionalism, and competence towards audit quality, especially in Covid-19 situation. The sample of this study are the auditors who work in CPAs firm in Semarang and Solo. The data analysis technique used in this study is Multiple Regression and processed using SPSS. This study indicates that skepticism and competence does not influence audit quality while independence and professionalism influence audit quality.

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Journal Info
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Website

Abbrev

aksi

Publisher

Politeknik Negeri Madiun

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...