Pengaruh Skeptisme Profesional, Kepatuhan Pada Kode Etik Dan Independensi Terhadap Kualitas Audit (Studi Empiris pada BPKP perwakilan Sumatera Utara)
Abstract: This study aimed to
examine: 1) the effect of professional skepticism to audit quality 2) the
effect of compliance to the code of ethics on audit quality 3) the effect of
independence on audit quality. The population in this study was the auditors at
Development and Finance Controller of North Sumatra. The research sample was
determined by simple random sampling method, a total of 100 auditors in the
Development and Finance Controller of North Sumatra. Based on the results of
multiple analyzes with a significant level of 0.05, the results of this study
concluded: 1) professional skepticism gave the positive significant effect on
audit quality (H1 accepted) 2) complience to the code of ethics gave positive
significant effect on audit quality (H2 accepted) 3) independence gave
significant positive effect on audit quality (H3 accepted). From this study, it
is suggested: 1) to increase the government's internal control implementation
to improve the quality of auditors in performing the audit process 2) for the
next research to examine no longer on these variables but other variables which
affect more strongly on audit quality 3) for the next research when uses the
same method with this research method should be able to do well along with
interviews directly to the auditor who fills out questionnaires in order to
sharpen the existing data.
Penulis: Rahmatika Ananda
Kode Jurnal: jpakuntansidd140723
