The Effect of Competence and Professional Skepticism on Audit Quality at Public Accounting Firms in Bali Province

Hendrika Wangkung (Universitas Dhyana Pura)
Rai Gina Artaningrum (Universitas Dhyana Pura)
Luh Diah Citraresmi Cahyadi (Universitas Dhyana Pura)

JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA

The research method used is the purposive sampling technique, which is data collection with certain considerations. The data analysis used in this research is multiple linear regression. This research data collection has several appropriate criteria. The type of data used is quantitative, and it used a Likert scale measuring instrument. This research was conducted on auditors of the Public Accounting Firm in Bali Province. The population of this study amounted to 18 public accounting firms, and the samples totaled 129 auditors, and the number of samples taken was 59 auditors at KAP. Based on the research results, it is known that competence has a positive effect on audit quality at KAP, and professional skepticism has a positive effect on audit quality at KAP.