The Impact of Professional Skepticism, Competence, and Independence on Audit Quality  During the Covid-19 Pandemic

ST K Caraka Vidi Perdana; Muchayatin Muchayatin

doi:10.56444/ubar.v2i2.4452

The Impact of Professional Skepticism, Competence, and Independence on Audit Quality During the Covid-19 Pandemic

ST K Caraka Vidi Perdana, Muchayatin Muchayatin

Abstract

This research is empirical research that aims to analyze the influence of professional skepticism, competence, and independence on audit quality during the COVID-19 pandemic. The population studied was 81 staff at the Leonard, Mulia, and Richard Semarang Public Accounting Firm. The sampling technique used is saturated. The data used is primary data obtained by distributing questionnaires to audit staff and 77 questionnaires could be processed. The data technique used in this research is multiple linear regression. The results show that professional skepticism, competence, and independence have a positive effect on audit quality during the COVID-19 pandemic. The implication are auditors should not delay decisions, should stick to the applicable Financial Accounting Standards regulations, and maintain an independent attitude in carrying out the audit process.

Keywords

professional skepticism; competence; independence; audit quality

Full Text:

PDF

References

Arens, A. & Loebbecke, L. (2003). Auditing Pendekatan Terpadu. Edisi Indonesia. Penerbit Salemba Empat, Jakarta.

Budiartha, W. J. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-jurnal Akuntansi Universitas Udayana( 2302-8578), 91-106.

Charendra, O. D. (2017). Pengaruh Kompetensi dan Independensi Auditor Terhadap. Jurnal Ilmu Dan Riset Akuntansi, 6(9), 19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.

Detik.com (2020). Kapan Sebenarnya Corona Pertama Kali Masuk RI? https://news.detik.com/berita/d-4991485/kapan-sebenarnya-corona-pertama-kali-masuk-ri.

Dwimilten, E., & Riduwan, A. (2015). Faktor – Faktor Yang Mempengaruhi Kualitas Audit Eunike Dwimilten. E-Jurnal Ekonomi Dan Bisnis, 4(4), 1–20

Fatmasari, A. (2020). Bagaimana Seharusnya Auditor Merespons Dampak Pandemi Covid-19 Terhadap Audit. Retrieved Oktober 6, 2021, from Kementrian Keuangangan Sekretariat Jendral: https://setjen.kemenkeu.go.id/in/post/bagaimana-seharusnya-auditor-merespons-dampak-pandemi-covid-19-terhadap-audit

Junaidi, M. S., Nurdiono, S. E. (2016). Kualitas audit: Perspektif Opini going concern. Penerbit Andi.

Mautz, R.K. & Sharaf., H.A. (1961). The Philosophy of Auditing. Sarasota, Florida: American Accounting Association.

Mutmainah, S. I. B. (2020). Pengaruh Profesionalisme, Kompetensi, Independensi, Dan Akuntabilitas Terhadap Kualitas Audit. Prosiding Seminar Hasil Penelitian dan Pengabdian Masyarakat Polines, 3, 182-193.

Nugrahaeni, S. (2019). Pengaruh Skeptisisme Profesional Auditor, Kompetensi, Independensi Dan Kompleksitas Audit Terhadap Kualitas Audit. Jurnal Ekonomi, Manajemen, Akuntansi, 21, 181-198.

Rahayu, R. A. (2020). Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit. Jurnal Riset Akuntansi Terpadu, 13(2), 242-255.

Renaldi, R. and Mawardi, R. (2021). Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit. Akuntabilitas, 14(2461-1190), 153-168.

Savira, J. A., Rahmawati, R. and Ramadhan, A. (2021). Pengaruh Kompetensi Dan Skeptisme ProfesionalTerhadap Kualitas Audit. Jurnal Ilmiah Akuntansi Kesatuan, 23-30.

Sukriah, A., Inapty, A., & Inapty. (2009). Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan. Simposium Nasional Akuntansi XII. Palembang.

Sutrisno, E. (2015). Manajemen Sumber Daya Manusia. Jakarta: Prenadamedia Group.

Tawakkal, U. (2019). Pengaruh Independensi, Integritas, Target Waktu dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit. Jurnal Ilmu Ekonomi, 2, 71-81.

Wibowo, N. (2016). Upaya memperkecil kesenjangan kompetensi lulusan sekolah menengah kejuruan dengan tuntutan dunia industri. Jurnal Pendidikan Teknologi dan Kejuruan, 23(1), 45-59.

Widhiyani, P. D. (2019). Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit. E-Jurnal Akuntansi, 1088-1115.

Wiguna, F. & Hapsari, D. W. (2015). Pengaruh Skeptisisme Profesional dan Independensi Auditor Terhadap Pendeteksian kecurangan (Survei Pada Auditor KAP di Malang). Jurnal Ekonomi dan Bisnis, 2(2355-9357), 453-461.

DOI: http://dx.doi.org/10.56444/ubar.v2i2.4452