文章基本信息

标题：Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit
本地全文：下载
作者：Ruci Arizanda Rahayu
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2020
卷号：13
期号：2
页码：242-255
DOI：10.35448/jrat.v13i2.9129
出版社：Faculty of Economics and Business
摘要：This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this study is that there is an effect of the Professional Skepticism of the Audit and the Expertise of the Auditor on Audit Quality. To test this hypothesis, the SPSS data analysis tool was used. The results obtained based on the validity test show that all statements in the questionnaire are declared valid. For the reliability test of all variables, the composite reliability value or Crobach's alpha value was stated to be reliable. And for Hypothesis Test based on R-Square, T-Statistics and Significance Value shows that all hypotheses are accepted. The results of this hypothesis state that professional audit skepticism and auditor expertise have an effect on audit quality.
关键词：Keahlian Auditor; Kualitas Audit; dan Skeptisisme Profesional Audit
其他关键词：Auditor Expertise;Audit Quality;Audit Professional Skepticism