The Effect of Auditor Independence and Ethics on Auditor Professional Scepticism: Its Implications for Audit Quality in Indonesia

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 The purpose of the current research is to analyze the effect of auditor independence and ethics on audit quality through professional scepticism. Respondents of the study were all auditors working in the office of the Inspectorate of Regional Government, Papua Province- Indonesia. This research was conducted using a quantitative approach. The sample was taken using a purposive sampling method. The data were analyzed using path analysis with the assistance of SPSS 21 application. The results of the study have shown that auditor independence directly affects professional scepticism. Furthermore, auditor independence has a positive and significant effect on audit quality, and auditor ethics has a positive and significant effect on professional scepticism. Next, auditor ethics does not have a positive and significant effect on audit quality, while professional scepticism has a positive, but not significant effect on audit quality. In conclusion, professional scepticism does not mediate the influence of independence and ethics on audit quality in Indonesia

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