Pengaruh Skeptisisme Professional, Kompetensi dan Risiko Audit terhadap Kualitas audit jarak jauh pada masa pandemi covid-19

Tania, Irma Erviana (2022) Pengaruh Skeptisisme Professional, Kompetensi dan Risiko Audit terhadap Kualitas audit jarak jauh pada masa pandemi covid-19. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Irma Erviana Tania (41183403180082) The Effect of Professional Skepticism, Competence and Audit Risk on Remote Audit Quality During the Covid-19 Pandemic. Xii + 92 Pages + 1 Figure + 16 Tables + 8 Attachments Keywords: Professional Skepticism, Competence, Audit Risk, Remote Audit Quality. This study aims to examine the effect of professional skepticism on remote audit quality, competence on remote audit quality and audit risk on remote audit quality during the covid-19 pandemic. This study is a quantitative study with the population in this study are senior auditors who work at Public Accounting Firms (KAP) in the Bekasi and East Jakarta areas. This study uses primary data by distributing questionnaires to auditors who work at Public Accounting Firms (KAP) in Bekasi and East Jakarta. The method used is purposive sampling method. Purposive sampling method is a method of taking data samples based on certain predetermined criteria. The sample data used in this study amounted to 67 respondents. The analytical method used to test the hypothesis is multiple linear regression analysis using SPSS 22.0 software. The results of this study indicate that professional skepticism (SP) and competence (K) have a positive and significant effect on remote audit quality. Meanwhile, audit risk (RA) has a negative and significant effect on remote audit quality.

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