Research Article
The Influence Of Competence, Due Professional Care, Independence, Professional Skepticism, and Religiosity on Audit Quality
@INPROCEEDINGS{10.4108/eai.18-12-2023.2350338, author={Andi Fauziah Aliyya Ramadhana and Hasnawati Hasnawati and Nida Haya Aqila and Mauliddini Nadhifah and Anselmo Delvian Rumambie}, title={The Influence Of Competence, Due Professional Care, Independence, Professional Skepticism, and Religiosity on Audit Quality}, proceedings={Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={UHICEB}, year={2024}, month={12}, keywords={competence due professional care independence religiosity professional skepticism audit quality}, doi={10.4108/eai.18-12-2023.2350338} }- Andi Fauziah Aliyya Ramadhana
Hasnawati Hasnawati
Nida Haya Aqila
Mauliddini Nadhifah
Anselmo Delvian Rumambie
Year: 2024
The Influence Of Competence, Due Professional Care, Independence, Professional Skepticism, and Religiosity on Audit Quality
UHICEB
EAI
DOI: 10.4108/eai.18-12-2023.2350338
Abstract
The purpose of this research is to examine how audit quality is impacted by competence, due professional care, independence, religiosity, and professional skepticism. This study uses quantitative analysis and convenient sampling. A questionnaire was developed to gather data, and it was distributed to respondents through a Google Form using the snowballing technique. Two hundred out of the responses were eligible for evaluation. The SPSS Version 27 was used to process the data. This study found that professional skepticism, independence, and due professional care have a significant impact on audit quality. Meanwhile, competency and religiosity variables do not influence audit quality. Ultimately, this research contributes to a better understanding of the influence of competence, emotional quotient, and religiosity on audit quality from auditors in Jakarta.
