Pengaruh Problem Solving Ability, Independensi dan Skeptisme Profesional Auditor Terhadap Kualitas Audit

ABSTRAK Audit yang berkualitas hanya dapat dihasilkan oleh suatu proses audit yang sudah ditetapkan standarnya. Berdasarkan riset-riset terdahulu menguji bahwa kualitas audit dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan untuk meneliti pengaruh problem solving ability, independensi dan skeptisme profesional auditor terhadap kualitas audit pada kantor akuntan publik di provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali tahun 2016. Jumlah sampel yang diambil 52 auditor yang bersedia berpartisipasi dalam penelitian ini. Sampel ditentukan dengan metode sensus. Data dikumpulkan dengan menggunakan metode survey. Teknik analisis data yang digunakan adalah analisis Regresi Linier Berganda. Berdasarkan hasil analisis, problem solving ability berpengaruh positif pada kualitas audit. Independensi berpengaruh positif terhadap kualitas audit. Skeptisme profesional auditor berpengaruh positif terhadap kualitas audit. Kata kunci: Problem solving ability, independensi, skeptisme profesional auditor, kualitas audit ABSTRACT A quality audit can only be generated by an audit process that has been predefined. Based on previous research, the quality of audit is influenced by several factors. This study aims to examine the effect of problem solving ability, independence and professional skepticism of auditors on audit quality at public accounting firm in Bali province. This study was conducted at Public Accounting Firm in Bali in 2016. The number of samples taken 52 auditors who are willing to participate in this research. The sample is determined by census method. Data were collected using survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis result, problem solving ability have positive effect on audit quality. Independence has a positive effect on audit quality. Professional skepticism of auditors positively influences audit quality. Keywords: Problem solving ability, independence, professional skepticism auditor, audit quality