The influence of competence, due professional care, independence, religiosity, and professional skepticism on audit quality
P enelitian ini bertujuan untuk menganalisis pengaruh kompetensi, due professionalcare, independensi, religiusitas, dan skeptisisme profesional terhadap kualitas audit.Penelitian ini bersifat kuantitatif dengan convenience sampling. Data dikumpulkanmenggunakan kuesioner dan didistribusikan kepada responden Menggunakan googleform, penulis juga menggunakan teknik snowballing saat mendistribusikankuesioner. Ada 200 responden, dan 200 di antaranya dapat dievaluasi. Data diolahmenggunakan SPSS Versi 27.Hasil dari penelitian ini adalah bahwa karena due professional care, independensi,dan skeptisisme profesional terhadap kualitas audit memiliki efek positif yangsignifikan terhadap kualitas audit. Sedangkan, kompetensi dan religiusitas auditortidak mempengaruhi kualitas audit. Akhirnya, penelitian ini berkontribusi padapemahaman yang lebih baik tentang pengaruh kompetensi, kecerdasan emosional,dan religiusitas terhadap kualitas audit dari auditor di Jakarta.
T his study aims to analyze influence of competence, due professional care,independence, religiosity, and professional skepticism on audit quality. This researchis quantitative with convenience sampling. Data was collected using a questionnaireand distributed to respondents using a google form, the author also use snowballingtechnique while distribute the questionnaire. There were 200 respondents, and 200 ofthem could be evaluated. The data were processed using SPSS Version 27.The result of this study is that due professional care, independence, and professionalskepticism on audit quality have a significantly positive effect on audit quality.Meanwhile, the competence and religiosity of an auditor don’t have influence auditquality. Finally, this study contributes to a better understanding of the influence ofcompetence, emotional quotient, and religiosity on audit quality from auditors inJakarta.