Pengaruh Skeptisme Profesional, Kepatuhan Pada Kode Etik Dan Independensi Terhadap Kualitas Audit (Studi Empiris pada BPKP perwakilan Sumatera Utara)

Abstract

This study aimed to examine: 1) the effect of professional skepticism to audit quality 2) the effect of compliance to the code of ethics on audit quality 3) the effect of independence on audit quality. The population in this study was the auditors at Development and Finance Controller of North Sumatra. The research sample was determined by simple random sampling method, a total of 100 auditors in the Development and Finance Controller of North Sumatra. Based on the results of multiple analyzes with a significant level of 0.05, the results of this study concluded: 1) professional skepticism gave the positive significant effect on audit quality (H1 accepted) 2) complience to the code of ethics gave positive significant effect on audit quality (H2 accepted) 3) independence gave significant positive effect on audit quality (H3 accepted). From this study, it is suggested: 1) to increase the government's internal control implementation to improve the quality of auditors in performing the audit process 2) for the next research to examine no longer on these variables but other variables which affect more strongly on audit quality 3) for the next research when uses the same method with this research method should be able to do well along with interviews directly to the auditor who fills out questionnaires in order to sharpen the existing data.

Keywords: professional skepticism, complience to the code of ethics, independence, audit quality.