Pengaruh Independensi Auditor, Skeptisme Profesional, Audit Fee Terhadap Kualitas Audit Pada 4 Kantor Akuntan Publik di Kota Bandung
DOI:
https://doi.org/10.61104/alz.v3i4.1931Keywords:
Independensi Auditor, Skeptisme Profesional, Audit Fee, Kualitas AuditAbstract
Kegagalan audit di tingkat global maupun nasional, seperti kasus Enron, WorldCom, SNP Finance, Garuda Indonesia, dan Jiwasraya, menunjukkan lemahnya penerapan standar audit dan integritas profesional yang berdampak pada penurunan kepercayaan publik. Regulasi audit di berbagai negara, termasuk Indonesia, telah diperkuat untuk memitigasi permasalahan ini, namun temuan P2PK mengindikasikan kelemahan implementasi Sistem Pengendalian Mutu pada KAP di Kota Bandung. Penelitian ini bertujuan menganalisis pengaruh independensi auditor, skeptisme profesional, dan audit fee terhadap kualitas audit. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif pada 100 auditor dari empat KAP terbesar di Bandung, dipilih dengan teknik simple random sampling. Data dikumpulkan melalui kuesioner berskala Likert lima poin, diuji validitas dan reliabilitasnya, lalu dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan terhadap kualitas audit, dengan kontribusi simultan sebesar 80,6%. Temuan ini menegaskan pentingnya penguatan independensi, peningkatan skeptisme profesional, dan penetapan audit fee yang memadai untuk menjaga kualitas audit dan kredibilitas profesi
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