Aktsar: Jurnal Akuntansi Syariah
Vol 9, No 1 (2026)

Penentu Kualitas Audit: Audit Capacity Stress, Kompetensi, Pengalaman Audit, atau Skeptisme Profesional?

Maulida, Lida Laila (Unknown)
Ahdi, Makmuri (Unknown)
Widagdo, Ridwan (Unknown)

Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the effect of Audit Capacity Stress, Competence, Audit Experience, and Professional Skepticism on Audit Quality at Public Accounting Firms in South Jakarta. The population in this study consists of all auditors from Public Accounting Firms in South Jakarta who are registered with the Financial Services Authority and actively conduct audits of public and private companies. The research sample was taken using purposive sampling. The testing was conducted using descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study show that audit capacity stress, competence, and audit experience do not significantly affect audit quality. Meanwhile, professional skepticism has a significant effect on audit quality.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Aktsar: Jurnal Akuntansi Syariah
Website

Abbrev

aktsar

Publisher

Institut Agama Islam Negeri Kudus

Subject

Economics, Econometrics & Finance Social Sciences

Description

AKTSAR, particularly focuses on the main topics in the development of the sciences of accounting and Islamic accounting areas focus in Indonesia. It covers: Islamic accounting, public sector accounting, Accounting in Islamic management and business, Accounting in the Islamic financial institution, ...