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PENGARUH SKEPTISME PROFESIONAL INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN INTEGRITA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Inspektorat Daerah Kabupaten Merauke)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 2 (2023) · pp. 11–21

DOI
10.52062/jaaa.v6i2.4788
Published
2023-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

It is feared that corrupt behavior by regional heads can undermine good state governance. Such behavior leads to public distrust, weakens government authority, and negatively impacts audit quality. Therefore, this research aims to examine the effect of audit quality as the dependent variable, with professional skepticism and independence as independent variables, and integrity as a moderating variable. This study uses primary data in the form of quantitative research. The primary data were obtained directly from respondents in the field by the researchers. Data collection was conducted using a questionnaire method consisting of a series of statements provided to respondents to obtain relevant information. Data analysis was performed using the SmartPLS 4 application. The results indicate that professional skepticism significantly affects audit quality, while independence does not. Furthermore, integrity strengthens the relationship between professional skepticism and audit quality but does not strengthen the relationship between independence and audit quality. Keywords: Professional Skepticism, Independence, Integrity, Audit Quality

Collaboration network of the authors

38 authors · 96 co-authorship links

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Juliana WaromiAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Siti RofingatunAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Emi NurmiatyAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Sara ParuAffiliation unknown1
Jasrinaldo LampungAffiliation unknown1
Eva WarnindaAffiliation unknown1
Dhyta M NababanAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Klemens KodonAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH SKEPTISME PROFESIONAL INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN INTEGRITA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Inspektorat Daerah Kabupaten Merauke)</dc:title>
	<dc:creator>Erwin, Rahmawira Yanti</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Kambuaya, Meylan Kathrin Petra</dc:creator>
	<dc:description xml:lang="en-US">It is feared that corrupt behavior by regional heads can undermine good state governance. Such behavior leads to public distrust, weakens government authority, and negatively impacts audit quality. Therefore, this research aims to examine the effect of audit quality as the dependent variable, with professional skepticism and independence as independent variables, and integrity as a moderating variable. This study uses primary data in the form of quantitative research. The primary data were obtained directly from respondents in the field by the researchers. Data collection was conducted using a questionnaire method consisting of a series of statements provided to respondents to obtain relevant information. Data analysis was performed using the SmartPLS 4 application. The results indicate that professional skepticism significantly affects audit quality, while independence does not. Furthermore, integrity strengthens the relationship between professional skepticism and audit quality but does not strengthen the relationship between independence and audit quality.
Keywords: Professional Skepticism, Independence, Integrity, Audit Quality</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4788</dc:identifier>
	<dc:identifier>10.52062/jaaa.v6i2.4788</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 2 (2023): November ; 11-21</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 2 (2023): November ; 11-21</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4788/3206</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>