Pengaruh Independensi, Kompetensi, Kompleksitas Tugas Dan Skeptisisme Profesional Terhadap Audit Judgment

Vedanta Setiadarma, Kurniawati Kurniawati

Abstract


Penelitian ini bertujuan untuk melakukan analisis atas pengaruh independensi, kompetensi, kompleksitas tugas dan skeptisisme profesional terhadap audit judgment. Penelitian ini menggunakan data primer dengan penyebaran kuesioner kepada auditor eksternal pada Kantor Akuntan Publik (KAP) di wilayah Jakarta. Sampel akhir yang diperoleh melalui metode purposive sampling adalah sebanyak 74 responden. Penelitian ini menggunakan metode regresi linear berganda untuk melakukan uji hipotesis dengan bantuan software SPSS versi 29. Hasil penelitian ini menunjukkan  bahwa independensi dan skeptisisme profesional masing – masing berpengaruh secara positif signifikan terhadap audit judgment. Sebaliknya kompetensi auditor dan kompleksitas tugas tidak berpengaruh signifikan terhadap audit judgment. Dari hasil penelitian dapat disimpulkan bahwa, independensi auditor dan skeptisisme profesional merupakan faktor utama yang perlu dikembangkan untuk dapat meningkatkan kualitas audit judgment dalam perumusan suatu opini audit.

Keywords


Independensi; Kompetensi; Kompleksitas Tugas; Skeptisisme Profesional; Audit Judgment

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References


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DOI: http://dx.doi.org/10.31000/bvaj.v8i2.12715

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