Pengaruh Kompetensi, Independensi, dan Skeptisme Profesional Terhadap Kualitas Audit Pada Kap Wibisono dan Rekan

Abstract

At KAP Wibisono & Rekan, a public accounting firm, this research intends to examine how professional 
skepticism, independence, and competence affect audit quality. This study is based on the observation that auditors 
play a pivotal role in guaranteeing the reliability of financial accounts; this credibility is in turn affected by auditor 
quality, namely auditor competence, independence, and professional skepticism. Questionnaires on a five-point 
Likert scale were sent as part of this research's quantitative methodology, which is based on surveys. As far as 
responses go, 39 auditors were considered. The following tests were used to analyze the data: (1) Descriptive 
Statistics Test, (2) Instrument Testing (validity and reliability), (3) Classical Assumption Testing (normality, 
multicollinearity, and heteroscedasticity), (4) Multiple Linear Regression Analysis, and (5) Hypothesis Testing (t
test, F-test, and R2) in SPSS version 29. Audit quality is significantly affected by competence and independence, 
but not by professional skepticism, according to the data. Competence, independence, and professional skepticism 
all play a role in determining the quality of audits at KAP Wibisono & Rekan