THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE

Geby Tarina Hutagalung; Deliana Deliana; Meily Surianti; Darmawati Simanjuntak; Abdul Rahman; Rizki Syahputra

doi:10.29313/kajian_akuntansi.v25i2.4922

Authors

Geby Tarina Hutagalung Politeknik Negeri Medan
Deliana Deliana Politeknik Negeri Medan
Meily Surianti Politeknik Negeri Medan
Darmawati Simanjuntak Politeknik Negeri Medan
Abdul Rahman Politeknik Negeri Medan
Rizki Syahputra Politeknik Negeri Medan

DOI:

https://doi.org/10.29313/kajian_akuntansi.v25i2.4922

Keywords:

Audit Quality, Independence, Motivation, Skepticism

Abstract

The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future research should include additional variables to explore factors influencing audit quality and expand the population and sample size for further investigation.

Keywords : Audit Quality, Independence, Motivation, Skepticism

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