THE EFFECT OF PROFESSIONAL SKEPTISISM, AUDITOR EXPERTISE, AND INTEGRITY OF AUDIT QUALITY
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Date
2020Author
RAHAYU, RUCI ARIZANDA
BIDURI, SARWENDA
WARDANA, MAHARDIKA D. KUSUMA
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This study aims to determine the effect of Audit Professional Skepticism, Auditor Expertise, and Integrity on Audit
Quality. The analytical tool used is tabulation of the questionnaire, data collection in the form of validity and reliability
tests. The hypothesis in this study is that there is an effect of Audit Professional Skepticism, Auditor Expertise, and
Integrity on Audit Quality. To test this hypothesis, the SPSS 23 data analysis tool was used. The results obtained based
on the validity test showed that all statements in the questionnaire were declared valid. For the reliability test of all
variables, the composite reliability value or Crobach's alpha value was stated to be reliable. And the Hypothesis Test
based on R-Square and T-Statistics shows that all hypotheses are accepted. The results of this hypothesis state that
professional audit skepticism, auditor expertise, and integrity have a positive effect on audit quality