Independence, professionalism, professional skepticism
| Autor: | Charis Subianto, Agus Widodo Mardijuwono |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
0106 biological sciences
education.field_of_study business.industry media_common.quotation_subject Population Accounting 04 agricultural and veterinary sciences Audit Auditor independence 01 natural sciences Independence Test (assessment) Quality audit 040103 agronomy & agriculture 0401 agriculture forestry and fisheries Quality (business) education business Psychology 010606 plant biology & botany media_common Skepticism |
| Zdroj: | Asian Journal of Accounting Research. 3:61-71 |
| ISSN: | 2443-4175 |
| Popis: | Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality. |
| Databáze: | OpenAIRE |
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