Professional Competence and Skepticism on Audit Quality

Abstract

This study aims to analyze the effect of competence and professional skepticism on audit quality for all auditors in the Inspectorate Office of Papua Province. This study uses primary data through the distribution of questionnaires with a Likert measurement scale at the Inspectorate Office of Papua Province. The sampling technique in this study used a purposive sampling method and obtained a sample of 32 respondents. Data analysis tools in this study include validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 26 software. The results of this study indicate that Professional Competence and Skepticism have a positive effect on Audit Quality in the Inspectorate of Papua Province. In future research, it is expected to be able to add other research variables so that other variables that affect audit quality can be identified.