دانلود رایگان مقاله انگلیسی تاثیر کیفیت حسابرس بر تردید حرفه ای و ارتباط آن با کیفیت حسابرسی - امرالد 2017

Abstract:

Purpose: The aim of research is to investigate the relationship between auditor quality to professional skepticism, and relationship between auditor quality and professional skepticism to audit quality. Methodology: The analysis method to test the causal effect of Auditor Quality to Profesional Skepticism and Audit Quality. The population in this research is the auditor in Audit Board of the Republic of Indonesia (BPK) in South Sulawesi province using questionnaire. The analysis tool used in this research is Partial Least Square (PLS) Finding: Auditor Quality has significantly direct effect to the Professional Skepticism, Professional Skepticism has significantly direct effect to the Audit Quality, Auditor Quality has no direct effect to Audit Quality, but Auditor Quality has indirect effect to Audit Quality with mediation of Professional Skepticism. Originality: Originality for this paper shows as: conduct a research about professional skepticism public sector in governmental sector in producing the audit quality, especially in South Sulawesi province in Indonesia; this research retests the research result from Aranya andAmernic(1981), Carcello et al (1992), Behn et al (1997), Copley (1998), Brownand Raghunandan (1995), Beasley et al (2001), Chiu (2003), Suraida (2005),Lowensohn et al. (2007), Novianti (2007), Varelius (2009);theresearcher use model combination (design) method of sequential explanatory orbased on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionairre).

F. Conclusions and Reccomendations

The conclusion of this study are (1) Auditor Quality has significantly direct effect to the Professional Skepticism, (2) Professional Skepticism has significantly direct effect to the Audit Quality, (3) Auditor Quality has no direct effect to Audit Quality, but Auditor Quality has indirect effect to Audit Quality with mediation of Professional Skepticism. Based on the research conclusion, some suggestions are recommended as follows: (1) It is suggested for the next research to develop the research object to external auditor in other province or develop the research object in the government intern auditor. (2) This research use ethics variable, commitment variable, independence variable, competency variable and experience variable as independent variable, in the next research the variable can be developed or among those variable can be developed theoretically to be moderating variable or intervening variable. (3) This research use professional skepticism variable and audit quality as dependent variable, in the next research it can be developed or replaced by another variable.