Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality

Authors
Egi Rahmansyah1, Abdul Pattawe1, *, Lucyani Meldawati1, M. Ikbal Abdullah1, Masruddin1, Muhammad Din1
1Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: abdullpattawe@gmail.com
Corresponding Author
Abdul Pattawe
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.026How to use a DOI?
Keywords
Audit; Quality; Judgment; Skepticism
Abstract

This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors working in the Inspectorate of Central Sulawesi Province and Palu City. The analytical tool used is multiple linear regression analysis with the help of SPSS version 16.0 program. The results showed that the auditor’s judgment had a positive and significant effect on the quality of internal audit, while professional skepticism had a positive and significant effect on the quality of internal audit. Auditor judgment and professional skepticism simultaneously affect the quality of internal audit.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
10.2991/aebmr.k.220104.026
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.026How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Egi Rahmansyah
AU  - Abdul Pattawe
AU  - Lucyani Meldawati
AU  - M. Ikbal Abdullah
AU  - Masruddin
AU  - Muhammad Din
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 173
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.026
DO  - 10.2991/aebmr.k.220104.026
ID  - Rahmansyah2022
ER  -