The Effect of Auditor Ethics and Auditor Professional Skepticism on Audit Quality with Remote Audit as a Moderation Variable

Q4 Social Sciences

Journal of Social Research and Policy Pub Date : 2023-09-26 DOI:10.55324/josr.v2i10.1443

Pujihastuti Dwi Julianti, Muhyarsyah Muhyarsyah

引用次数: 0

Abstract

The increasing demand for professional public accounting services requires the public accounting profession to improve its performance to produce audits that are reliable, used, and trusted by interested parties. This study aims to identify and analyze the effect of auditor ethics and professional skepticism on audit quality with remote audit as a moderating variable. This study uses primary data obtained from questionnaire data distributed to external auditor respondents who work at a Public Accounting Firm in the South Jakarta Region. The sampling technique used purposive sampling. Multiple linear regression analysis techniques using SmartPLS 3.2.9 with a significance level of 5%. The results of this study indicate that partially, auditor ethics and auditor professional skepticism have a positive and significant effect on audit quality, while remote audit variables cannot moderate the influence between auditor ethics and auditor professional skepticism on audit quality.

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以远程审计为调节变量的审计师职业道德和职业怀疑对审计质量的影响

对专业公共会计服务的需求日益增长，要求公共会计行业提高其绩效，以提供可靠、使用和信任的审计。本研究旨在以远程审计为调节变量，识别和分析审计师职业道德和职业怀疑对审计质量的影响。本研究使用的主要数据是从调查问卷数据中获得的，调查问卷数据分发给在南雅加达地区一家公共会计师事务所工作的外部审计师。抽样技术采用目的性抽样。多元线性回归分析技术采用SmartPLS 3.2.9，显著性水平为5%。本研究结果表明，部分地，审计师职业道德和审计师职业怀疑对审计质量有显著的正向影响，而远程审计变量不能调节审计师职业道德和审计师职业怀疑对审计质量的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Social Research and Policy Social Sciences-Sociology and Political Science

CiteScore

0.30

自引率

0.00%

发文量

审稿时长

8 weeks

期刊介绍： Welfare states have made well-being one of the main focuses of public policies. Social policies entail, however, complicated, and sometimes almost insurmountable, issues of prioritization, measurement, problem evaluation or strategic and technical decision making concerning aim-setting or finding the most adequate means to ends. Given the pressures to effectiveness it is no wonder that the last several decades have witnessed the imposition of research-based social policies as standard as well as the development of policy-oriented research methodologies. Legitimate social policies are, in this context, more and more dependent on the accurate use of diagnostic methods, of sophisticated program evaluation approaches, of benchmarking and so on. Inspired by this acute interest, our journal aims to host primarily articles based on policy research and methodological approaches of policy topics. Our journal is open to sociologically informed contributions from anthropologists, psychologists, statisticians, economists, historians and political scientists. General theoretical papers are also welcomed if do not deviate from the interests stated above. The editors also welcome reviews of books that are relevant to the topics covered in the journal.