Jurnal Pendidikan Akuntansi dan Keuangan
Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia)

Putra, Rheza Chandra (Unknown)
Rosdini, Dini (Unknown)
Irawady, Cahya (Unknown)



Article Info

Publish Date
19 Jan 2024

Abstract

The purpose of this research to determines the effect and correlation between Independent variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y).

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Journal Info

Abbrev

JPAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The ...