Kajian Akuntansi
Vol. 25 No. 2 (2024): September 2024

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 (Unknown)
Deliana, Deliana (Unknown)
Surianti, Meily (Unknown)
Simanjuntak, Darmawati (Unknown)
Rahman, Abdul (Unknown)
Syahputra, Rizki (Unknown)

Article Info

Publish Date
26 Nov 2024

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

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Journal Info
Kajian Akuntansi
Website

Abbrev

kajian_akuntansi

Publisher

Universitas Islam Bandung

Subject

Economics, Econometrics & Finance

Description

The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by ...