PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, PENGALAMAN, KOMPETENSI, DAN FEE TERHADAP KUALITAS AUDIT

Abstract

This study aims to examine the effect of independence, professional skepticism, experience, competence, and fees on audit quality. This study uses quantitative methods with the primary data source being a questionnaire. Respondents in this study were 65 respondents. The data collection method used in this research is Purposive Sampling, namely data obtained by distributing it online. The results of this study indicate that the most dominant variants that can affect audit quality are the skepticism and experience factors, so it can be concluded that in order to produce a quality audit process, it is very important for auditors to always maintain skepticism so that vigilance and prudence in the audit process will always be well maintained. Because the more the auditor has sensitivity to the findings in the audit process, it shows that the auditor has a lot of experience to be able to produce a quality audit product.