The Role of Independence, Competence, Communication, Professional Skeptism: A Model of Analysis of Audit Quality

Abstract

This study aims to examine the effect of independence, competence, communication, and professional skepticism, on the quality of audit results. The object of this research is the Regency and City Inspectorate in North Sumatra Province, with the research subjects being auditors and PPUPD in the Regency and City Inspectorate in North Sumatra Province. Respondents in this study amounted to 400 auditors. The approach used is the quantitative explanation with a random sampling technique for all district/city auditors in North Sumatra. In addition, this study uses path analysis to develop a research model via smart pls. The results of the study explain that independence has a positive effect on audit quality. Furthermore, competence has a positive effect on audit quality, and independence positively affects audit quality through auditor competence. On the other hand, competence has a positive effect on audit quality. Fifth, communication has a positive effect on audit quality. Furthermore, professional skepticism has a positive effect on audit quality. This study clearly defined the differences between the direct effects of independence, competence, communication, and professional skepticism on audit quality.

Keywords: Independence, Competence, Communication, Professional Skepticism, Audit Quality