The Effect of Skepticism, Independence, Professionalism, and Competence towards Audit Quality (in Covid-19 situation)
DOI:
https://doi.org/10.32486/aksi.v6i2.16Keywords:
Skepticism, Independence, Professionalism, Competence, Audit Quality, Covid-19Abstract
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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