PENGARUH INTEGRITAS DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik Jakarta Selatan)

Abstract

This study aims to analyze empirically the influence of integrity and professional skepticism of Auditors on audit quality. This research was conducted in South Jakarta with auditor respondents working at Public Accounting Firm in South Jakarta. This research is descriptive quantitative research. The data used are primary data, with sample collection using purposive sampling. Data processing using multiple regression. Auditor should be able to detect fraudulent financial statements that may be done by the management, then the core problem is the integrity and skepticism of auditor professionalism in detecting the fraud is still questioned. The purpose of research to test and analyze the influence of integrity on audit quality, professional skepticism auditor influence audit quality . Hasill research shows that integrity affects audit quality. Professional auditors' skepticism influences the auditor's quality. This study provides an understanding of the integrity of auditors and professional skepticism of auditors with quality of auidors, so far the research on varaibel is rarely studied, with this research will provide input to the auditor that an auditor must have an auditor's attitude of auditor integrity and professional skepticism to report the resulting quality. Keywords: Integrity, Auditor Professional Skepticism, Quality Audit