The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)


  • Maria Lintang Dwilitani Istiadi Universitas Kristen Satya Wacana
  • David Ashedica Adechandra Pesudo Universitas Kristen Satya Wacana



Skepticism, Independence, Professionalism, Competence, Audit Quality, Covid-19


This study aims to determine the effect of auditor's skepticism,
independence, professionalism, and competence towards audit
quality, especially in Covid-19 situation. The sample of this study
are the auditors who work in CPAs firm in Semarang and Solo.
The data analysis technique used in this study is Multiple
Regression and processed using SPSS. This study indicates that
skepticism and competence does not influence audit quality while
independence and professionalism influence audit quality.


AU Section 230, 472 Auditing 61 (2006).

Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services - An Integrated Approach (Sixteenth). Pearson Education Limited.

Asmara, R. Y. (2016). Effect of Competence and Motivation of Auditors of the Quality of Audit: Survey on the External Auditor Registeres Public Accounting Firm in Jakarta in Indonesia. European Journal of Accounting, Auditing and Finance Research, 4(1), 43–76.

Baotham, S. (2007). Effects of Professionalism on Audit Quality and Self-image of CPAs in Thailand. Journal of International Business Strategy, 7(2), 41.,uid

Bierstaker, J. L., Burnaby, P., & Thibodeau, J. (2001). The Impact of Information Technology on the Audit Process: An Assessment of the State of the Art and Implications for the Future. Managerial Auditing Journal, 16(3), 159–164.

Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684.

Christiawan, Y. J. (2002). Kompetensi Dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi Dan Keuangan, 4(2), 79–92.

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.

Fishbein, M. (2008). Reasoned Action, Theory of. In The International Encyclopedia of Communication (pp. 1–4).

Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328–335.

Futri, P. S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58.

Gavin, T. A., & Klinefelter, D. S. (1989). Professional ethics and audit. Managerial Auditing Journal, 4(2), 24–28.

Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS (P. P. Harto (ed.); Cetakan IV). Badan Penerbit Universitas Diponegoro.

Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin, U. (2019). Determinants of audit quality: An Empirical insight from Indonesia. International Journal of Scientific and Technology Research, 8(7), 570–578.

Haryanto, N. O., & Susilawati, C. (2018). Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 16(2), 171.

Heller, L. J. (2013). Encyclopedia of Behavioral Medicine. In Encyclopedia of Behavioral Medicine.

Herawati, H., & Lubis, Y. R. (2015). Pengaruh Skeptisisme Professional Dan Kompetensi Auditor Terhadap Jumlah Temuan Audit. Jurnal ASET (Akuntansi Riset), 7(2), 1.

Hudiwinarsih, G. (2011). Auditors’ Experience, Competency, and Their Independency As the Influencial Factors in Professionalism. Journal of Economics, Business, and Accountancy | Ventura, 13(3), 253–264.

Humphrey, C., Moizer, P., Turley, S., Humphrey, C., Moizer, P., & Turley, S. (2015). Independence and Competence? A Critical Questioning of Auditing. Independent Accounts, 149–167.

Hurtt, R. K. (2010). Development of A Scale to Measure Professional Skepticism. Auditing, 29(1), 149–171.

IAASB. (2011). The Handbook of Audit Quality - An IAASB Perspective. January.

IAASB. (2014). A Framework for Audit Quality : Key Elements that Create an Environment for Audit Qualiy.

IAASB. (2020). Staff Audit Practice Alert Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19 Specific Matters for Consideration. March, 1–4.

SA seksi 150, (2001).

SA 200, Pub. L. No. A.20 (2013).

IAPI. (2020). Respons Auditor Atas Pandemi COVID-19. April.

Irmawan, Y., Hudaib, M., & Haniffa, R. (2013). Exploring the Perceptions of Auditor Independence in Indonesia. Journal of Islamic Accounting and Business Research, 4(2), 173–202.

Iryani, L. D. (2017). the Effect of Competence, Independence and Professional Auditors to Audit Quality. Journal of Humanities and Social Studies, 1(1).

Kalbers, L. P., & Fogarty, T. J. (1995). Professionalism and Internal Auditors: A Profile. In American Journal of Business (Vol. 10, Issue 1, pp. 13–20).

Kartika, D., & Pramuka, B. A. (2019). The Influence of Competency, Independency, and Professionalism on Audit Quality. Journal of Accounting and Strategic Finance, 2(2), 157–169.

Kathy Hurtt, R., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature synthesis and opportunities for future research. Auditing, 32(SUPPL.1), 45–97. (2020). Fakta Lengkap Kasus Corona Pertama di Indonesia.

Kouchaki, M. (2015). Professionalism and Moral Behavior. Business and Society, 54(3), 376–385.

Kusumawati, A., & Syamsuddin, S. (2018). The Effect of Auditor Quality to Professional Skepticsm and Its Relationship to Audit Quality. International Journal of Law and Management, 60(4), 998–1008.

Lee, S. C., Su, J. M., Tsai, S. B., Lu, T. L., & Dong, W. (2016). A Comprehensive Survey of Government Auditors’ Self-efficacy and Professional Development for Improving Audit Quality. SpringerPlus, 5(1), 1–25.

Little, H. T., & Lehkamp, J. M. (2018). The Development of Audit Quality Indicators. Archives of Business Research, 6(1), 8–25.

Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4(2), 17–25.

Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism. Asian Journal of Accounting Research, 3(1), 61–71.

Mohamed, D. M., & Habib, M. H. (2013). Auditor Independence, Audit Quality and the Mandatory Auditor Rotation in Egypt. Education, Business and Society: Contemporary Middle Eastern Issues, 6(2), 116–144.

Morrow, P. C., & Goetz, J. F. (1988). Professionalism as A Form of Work Commitment. Journal of Vocational Behavior, 32(1), 92–111.

Nandari, A. W. S., & Latrini, M. Y. (2015). Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, dan Akuntanbilitas Terhadap Kualitas AUdit. E-Jurnal Akuntansi Universitas Udayana, 10(1), 164–181.

Nugrahaeni, S., Samin, S., & Nopiyanti, A. (2019). Pengaruh Skeptisisme Profesional Auditor, Kompetensi, Independensi Dan Kompleksitas Audit Terhadap Kualitas Audit. Equity, 21(2), 181.

Nugroho, Y. A. K., & Jatiningsih, D. E. S. (2016). Dinamika Tim Audit Dan Kualitas Audit. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 6(3).

Nurdiono, & Gamayuni, R. R. (2018). The Effect of Internal Auditor Competency on Internal Audit Quality and its Implication on the Accountability of Local Government. European Research Studies Journal, 21(4), 426–434.

Oklivia, & Marlinah, A. (2014). Pengaruh Kompetensi, Independensi, dan Faktor-Faktor dalam Diri Auditor Lainnya Terhadap Kuaitas Audit. Jurnal Bisnis Dan Akuntansi, 16(2), 143–157.

Pandoyo. (2016). The Effect of Auditor Competence,Independence, Audit Experience, Organizational Structure and Leadership Against AUditor Professionalism and Its Implication on Audit Quality. International Journal of Advanced Research, 4(45), 1632–1646.

Permatasari, I. (2018). Pengaruh Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Internal. Jurnal Akuntansi, Audit Dan Siste Informasi Akuntansi (JASa), 2(3), 104–115.

Pratistha, K. D., & Widhiyani, N. L. S. (2014). Pengaruh Independensi Auditor dan Besaran Fee Audit Terhadap Kualitas Proses Audit. E-Jurnal Akuntansi, 3(6), 419–428.

Quadackers, L., Groot, T., & Wright, A. (2011). Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. SSRN Electronic Journal, 1–48.

Rahayu, R. A. (2020). Pengaruh Integritas dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit. Jurnal Riset Akuntansi Terpadu, 13(2), 242–255.

Said, L. L., & Munandar, A. (2018). The Influence of Auditor’s Skepticism and Competence on Fraud Detection: The Role of Time Budget Pressure. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 104–120.

Saputra, W. (2015). The Impact Of Auditors Independence On Audit Quality A Theoretical Approach. International Journal of Scientific & Technology Research, 4(8), 348–353.

Sarwoko, I., & Agoes, S. (2014). An Empirical Analysis of Auditor’s Industry Specialization, Auditor’s Independence and Audit Procedures on Audit Quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 271–281.

Sayed Hussin, S. A. H., & Iskandar, T. M. (2015). Re-Validation of Professional Skepticism Traits. Procedia Economics and Finance, 28(April), 68–75.

Sjam, J. M. E., Yadiati, W., Winarningsih, S., & Rosdini, D. (2020). Audit Quality Influenced by Auditor Competence and Audit Task Complexity. Talent Development & Excellence, 12(1), 4228–4246.

Sugiarmini, N. L. A., & Datrini, L. K. (2017). Pengaruh Skeptisme Profesional , Independensi, Kompetensi, Etika, Dan Role Stress Auditor Terhadap Kualitas Audit Pada Kantor BPK RI Perwakilan Provinsi Bali. Jurnal Krisna (Kumpulan Riset Akuntansi), 9(2301–8879), 1–14.

Sulanjaku, M., & Shingjergji, A. (2015). An Overview of Factors Affecting Auditing Quality in Albania. Academic Journal of Interdisciplinary Studies, 4(3), 223–228.

Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing and Finance, 30(1), 101–121.

Tjahjono, M. E. S., & Adawiyah, D. R. (2019). Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit. Jurnal Riset Akuntansi Terpadu, 12(2), 253.

Tjun Tjun, L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56.

Widyastuti, M., & Pamudji, S. (2009). Pengaruh Kompetensi, Independensi, dan Profesionalisme Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud). Value Added - Majalah Ekonomi Dan Bisnis, 5(2), 52–73.

Wulan, N. P. A. N. S., & Budiartha, I. K. (2020). Pengaruh Skeptisisme Profesional, Due Profesional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit. E-Jurnal Akuntansi, 30(3), 624–635.

Ye, P., Carson, E., & Simnett, R. (2011). Threats to auditor independence: The impact of relationship and economic bonds. Auditing, 30(1), 121–148.

Zarefar, A., Andreas, & Zarefar, A. (2016). The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable. Procedia - Social and Behavioral Sciences, 219, 828–832.




How to Cite

Istiadi, M. L. D., & Pesudo, D. A. A. . (2021). The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation). Jurnal AKSI (Akuntansi Dan Sistem Informasi), 6(2).