Pengaruh Kompetensi, Skeptisisme Profesional, Rotasi Audit, dan Etika Profesi Terhadap Kualitas Audit (Studi Empiris pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara)

Abstract

This study aims to analyze the effect of competence, professional skepticism, audit rotation, and professional ethics on audit quality. The research method used is quantitative method. This study uses primary data by distributing questionnaires to auditors who work at the Supreme Audit Agency (BPK) RI Representative Office of North Sumatra Province. In this study, the sample was taken by purposive sampling with the aim of ensuring that the selected respondents had knowledge and experience relevant to the research variables. This study uses primary data obtained through distributing questionnaires so that 56 respondents were obtained. The data analysis method used in this research is Partial Least Square (PLS) using the SPSS 27 data analysis tool. The results of this study indicate that simultaneously competence, professional skepticism, audit rotation, and professional ethics affect audit quality. Partially, the four variables have different conclusions, namely competence, professional skepticism, and professional ethics affect audit quality, while audit rotation has no effect on audit quality.