Analisis Pengaruh Audit Capacity Stress, Audit Tenure, dan Skeptisisme Terhadap Kualitas Audit
DOI:
https://doi.org/10.30640/inisiatif.v3i1.2083Keywords:
Audit Capacity Stress, Audit Tenure, Audit Quality, SkepticismAbstract
This research focuses on factors that can influence audit quality, namely audit capacity stress, audit tenure, and skepticism. The aim is to investigate the impact of audit capacity stress, audit tenure, and skepticism on audit quality among auditors at KAP Y. Involving 32 auditor respondents, primary data was collected through questionnaires and analyzed using SPSS software. Data analysis indicates that audit capacity stress does not have a significant influence on audit quality. Similarly, audit tenure does not show a significant impact on audit quality. However, regarding skepticism, the auditor's level of skepticism has been proven to have a significant influence on audit quality. This research contributes valuable insights into the internal dynamics that can affect the effectiveness of audits at KAP Y.
References
Aritonang, J. A. A., & Darmawati, D. (2022). Pengaruh Rotasi Audit, Audit Capacity Stress, dan Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 1425-1436.
Effendi, E., & Ulhaq, R. D. (2021). Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan, dan Komite Audit Terhadap Kualitas Audit. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (Mea), 5(2), 1475-1504.
Fauziyyah, Z. I., & Praptiningsih. (2020). Pengaruh Audit Fee, Audit Tenure Dan Rotasi Audit terhadap Kualitas Audit. Jurnal Monex, 9(1), 1–17.
Khusnadewi, A. (2023). Pengaruh Audit Partner Rotation dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Bisnis Dan Manajemen, 3(4), 687-697.
Muttaqin, A. (2021). Pengaruh Audit Fee, Tipe Auditor, Ukuran Perusahaan, Gearing Ratio, Kinerja Perusahaan, Audit Capacity Stress, dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019) (Doctoral Dissertation, Universitas Islam Negeri Sultan Syarif Kasim Riau).
Panggabean, K. A., & Pangaribuan, H. (2022). Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor Terhadap Kualitas Audit. Mbia, 21(1), 60-71.
Savira, J. A., Rahmawati, R., & Ramadhan, A. (2021). Pengaruh Kompetensi dan Skeptisme Profesional Terhadap Kualitas Audit. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 23-30.
Sutisna, I. (2021). Teknik Analisis Data Penelitian Kuantitatif. Artikel, 1(4610).
Vidhiyanty, P. M., Asmapane, S., & Lahaya, I. A. (2022). Pengaruh audit tenure, ukuran perusahaan, ukuran kap dan rotasi kap terhadap kualitas audit. AKUNTABEL, 19(1), 196-201.
Yolanda, S., Arza, F. I., & Halmawati, H. (2019). Pengaruh Audit Tenure, Komite Audit dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
