Jurnal Ekonomi
Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret

THE INFLUENCE OF AUDIT PROFESSIONAL SKEPTISM, ROLE STRESS, AUDITOR ETHICS ON AUDIT QUALITY IN THE NEW NORMAL PERIOD

Aji Pandu Widayat (Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Nasional Jakarta)
Arni Karina (Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Nasional Jakarta)
Kumba Digdowiseiso (Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Nasional Jakarta)



Article Info

Publish Date
29 Mar 2023

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.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...