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

Maria Lintang Dwilitani Istiadi; David Ashedica Adechandra  Pesudo

doi:10.32486/aksi.v6i2.16

Authors

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

DOI:

https://doi.org/10.32486/aksi.v6i2.16

Keywords:

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

Abstract

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.

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