Pengaruh Skeptisisme Profesional, Kompetensi, Independensi, dan Etika Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to examine and analyze the influence of professional skepticism, competence, independence, and auditor ethics on audit quality at Public Accounting Firms in Medan, both partially and simultaneously. Primary data were collected through questionnaires distributed to auditors working at Public Accounting Firms in Medan. This research is a causal quantitative study. The data were analyzed using multiple linear regression to test the partial effects (t-test) and simultaneous effects (F-test) of each variable. The results show that partially, professional skepticism, competence, and auditor ethics have a positive and significant effect on audit quality. Meanwhile, auditor independence has a positive but not significant effect. Simultaneously, all four variables have a significant effect on audit quality.