Pengaruh Skeptisme Profesional, E-Audit, Pengungkapan Key Audit Matters, dan Independensi Terhadap Kualitas Audit Pada PT. Kawasan Industri Medan

Abstract

The purpose of this study is to assess and examine the impact of professional skepticism, e-Audit, disclosure of key audit matters, and independence on audit quality at PT. Medan Industrial Area. The research population consisted of 230 auditors from 46 subsidiaries operating under the jurisdiction of the Medan Industrial Zone. A saturated sample was utilized for this study. The analytical approach employed includes descriptive statistical analysis and linear multiple regression analysis. The findings of this study reveal that Professional Skepticism, e-Audit, Disclosure of Key Audit Matters, and Independence each have a positive and significant influence on Audit Quality. The coefficient of determination (R2) is calculated at 24%, indicating that audit quality is indeed impacted by the aforementioned factors. The remaining 76% of Audit Quality is influenced by variables not included in this research model.