Pengaruh Remote Audit, Teknik Audit Berbantuan Komputer, Skeptisisme Profesional, dan Independensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to determine the influence of remote audit, computerassisted audit techniques, professional skepticism, and auditor independence on audit quality in Public Accounting Firms in Medan. This study has a population consisting of all auditors who work in Public Accounting Firms in Medan. This study is using total sampling as sampling technique, where the entire population is used as a sample in this study. This study applies a multiple linear regression analysis method using SPSS. The results of this study show that partially, remote audit has no effect on audit quality, while computer-assisted audit techniques, professional skepticism, and auditor independence have a significant effect on audit quality. Simultaneously, remote audits, computer-aided audit techniques, professional skepticism, and auditor independence have a significant influence on audit quality.