Pengaruh Teknologi Informasi, Kompetensi Auditor, dan Skeptisisme Profesional Auditor terhadap Kualitas Audit pada KAP Jakarta Pusat

Thalita Dera Salsabila; Maryati Rahayu; Mohammad Iman Nugroho; Mery Wanialisa; Nursina Nursina

Thalita Dera Salsabila Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Maryati Rahayu Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Mohammad Iman Nugroho Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Mery Wanialisa Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Nursina Nursina Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta

Keywords: Information Technology, Audit Competence, Auditor’s Professional Skepticism, Audit Quality

Abstract

This study analyzes the effects of Information Technology, Auditor Competence, and
Auditor Professional Skepticism on Audit Quality at Public Accounting Firms in the
Central Jakarta Region. This study employs a quantitative approach using primary data
obtained through a questionnaire survey. The sample was selected using purposive
sampling, and the data were analyzed using the PLS-SEM method via SmartPLS 4.0. The
results show that information technology has a positive effect on audit quality. Auditor
competence has a positiveeffect on audit quality. Auditors’ professional skepticism has a
positive effect on audit quality. The results indicate that, of the three independent
variables examined, auditors’ professional skepticism has the greatest influence on audit
quality. These findings suggest that audit quality is determined not only by technological
support and auditors’ technical capabilities but also by their ability to maintain a critical,
objective, and professional attitude at every stage of the audit process.

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