Pengaruh Independensi, Kompetensi, Skeptisisme Profesional Serta Etika Profesi Auditor Eksternal Pemerintah Terhadap Kualitas Audit Laporan Keuangan (Studi Kasus Auditor BPK RI Perwakilan Provinsi Bangka Belitung)

Abstract

This study aims to determine the effect of independence, competence, professional skepticism, and professional ethics of auditors on quality of auditing at BPK RI auditors province of Bangka Belitung. This type of research is causality. The population in this study is BPK RI in Bangka Belitung Province. And sample in this study is all auditors, totaling 31 (thirty one) people. Sample selection using saturated sampling method. The data type is primary. In this study the method used in collecting data is a survey method by distributing questionnaires. The results showed that the independence, competence, professional skepticism and professional ethics of auditors, had a positive and significant effect on the quality of auditing in BPK RI auditors in Bangka Belitung Province.