Pengaruh Implementasi Good Corporate Governance  Terhadap Sustainable Development Goals

Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati

doi:10.55606/jurimea.v4i2.916

Authors

Ida Ayu Gede Danika Esa Pradnyani Institut Teknologi dan Bisnis Semarang
Gede Mandirta Tama Institut Teknologi dan Bisnis Semarang
Happy Herawati Institut Teknologi dan Bisnis Semarang

DOI:

https://doi.org/10.55606/jurimea.v4i2.916

Keywords:

Auditor Competence, Accountant Profession, Role of Skepticism, Audit Quality

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.

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