Pengaruh Due Professional Care, Skeptisisme Profesional, Independensi dan Audit Tenure Terhadap Kualitas Audit pada KAP di Kota Denpasar

  • Ni Made Veny Sukmayanti Fakultas Ekonomi dan Bisnis Universitas Warmadewa
  • I Gusti Ngurah Sanjaya Fakultas Ekonomi dan Bisnis Universitas Warmadewa
  • L. G. P Sri Eka Jayanti Fakultas Ekonomi dan Bisnis Universitas Warmadewa
DOI: https://doi.org/10.22225/jraw.1.3.2578.48-52

Abstract

The purpose of this study is to empirically prove the influence of due professional care on audit quality, to empirically prove the effect of skeptisisme professional on audit quality, to empirically prove the effect of independensi on audit quality, to empirically prove the effect of audit tenure on audit quality at KAP in Denpasar City. The sampling method used in this study was random sampling. The sample used in the study was 42 respondents from a total population of 9 KAP with 56 auditors. Data collection method used is a questionnaire method that uses a 5-point linkert scale. The analysis technique used is multiple linear analysis. due professional care, skeptisisme professional, independensi, and audit tenure has a positive effect on audit quality at KAP in Denpasar City.

References

Dewi, N. P. N. C., & Dwiyanti, K. T. (2019). Pengaruh Audit Tenure, Kompleksitas Audit, Dan Time Buget Pressure Terhadap Kualitas Audit Di Kantor Akuntan Public Provinsi Bali. E-Journal Akuntansi Universitas Udayana, 26(2), 1494–1517. Retrieved from https://doi.org/10.24843/EJA.2019.v26.i02.p24

Nandari, A. W. S., & Latrini, M. Y. (2015). Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, Dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 10(1), 164–181. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9932

Standar Profesional Akuntan Publik (SPAP). (2011). PSA No.04 SA Seksi 230. Jakarta: Institut Akuntan Publik Indonesia.

Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta. Retrieved from https://opac.perpusnas.go.id/DetailOpac.aspx?id=985672

Published
2020-10-21
How to Cite
Sukmayanti, N. M. V., Sanjaya, I. G. N., & Jayanti, L. G. P. S. E. (2020). Pengaruh Due Professional Care, Skeptisisme Profesional, Independensi dan Audit Tenure Terhadap Kualitas Audit pada KAP di Kota Denpasar. Jurnal Riset Akuntansi Warmadewa, 1(3), 48-52. https://doi.org/10.22225/jraw.1.3.2578.48-52
Issue
Vol. 1 No. 3 (2020)
Section
Articles
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