PENGARUH EFIKASI DIRI, SKEPTISISME PROFESSIONAL DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI DI KAP KOTA BANDUNG)
Kata Kunci:
Efikasi Diri, Skeptisisme Profesional, Fee Audit, Kualitas Audit, SPSS, Stratified Sampling, RegressionAbstrak
Jumlah kasus yang menimpa kantor akuntan di Indonesia yang disebabkan oleh rendahnya kualitas hasil laporan audit berdampak pada hilangnya kepercayaan publik terhadap hasil yang diberikan oleh kantor akuntan tersebut. Penelitian ini dilakukan untuk mengetahui pengaruh variabel efikasi diri, skeptisisme profesional, dan biaya audit terhadap kualitas audit yang dilakukan di Kantor Akuntan Publik di Bandung. Populasi dalam penelitian ini berjumlah 155 orang dari 9 Kantor Akuntan Publik dengan teknik stratified sampling. Hasil penelitian menunjukkan bahwa variabel efikasi diri, skeptisisme profesional, dan biaya audit berpengaruh terhadap kualitas audit di Kantor Akuntan Publik di Kota Bandung.
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