The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality

DOI

10.2991/aebmr.k.220104.026How to use a DOI?

Keywords

Audit; Quality; Judgment; Skepticism

Abstract

This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors working in the Inspectorate of Central Sulawesi Province and Palu City. The analytical tool used is multiple linear regression analysis with the help of SPSS version 16.0 program. The results showed that the auditor’s judgment had a positive and significant effect on the quality of internal audit, while professional skepticism had a positive and significant effect on the quality of internal audit. Auditor judgment and professional skepticism simultaneously affect the quality of internal audit.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Egi Rahmansyah
AU  - Abdul Pattawe
AU  - Lucyani Meldawati
AU  - M. Ikbal Abdullah
AU  - Masruddin
AU  - Muhammad Din
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 173
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.026
DO  - 10.2991/aebmr.k.220104.026
ID  - Rahmansyah2022
ER  -