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Pengaruh Rapat Penutupan Jarak Jauh, Skeptisisme Profesional, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Masa Pandemi Covid-19 (Studi Empiris Pada Kantor Badan Pemeriksa Keuangan Perwakilan Provinsi Riau)

ABSTRACT
This study aims to find empirical evidence regarding the effect of remote closing meetings, professional skepticism and auditor competence on audit quality. The population of this study is functional auditors who work at the Office of the Supreme Audit Agency for Riau Province. The sample of this study used a saturated sampling technique so that all populations were sampled, namely 76 auditors. The data source in this study is primary data derived from respondents' answers to the questionnaires distributed. Of the 76 questionnaires distributed, 68 questionnaires were collected. Data processing was carried out with the help of SPSS (Statistical Product and Service Solutions) version 23 software. The results of this study found that the Remote Closing Meeting had no effect on Audit Quality, while Professional Skepticism and Auditor Competence had an effect on Audit Quality.
Keywords: Remote Closing Meeting, Professional Skepticism, Auditor Competence, Audit Quality

Ketersediaan
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Perpustakaan Universitas Riau 1902110058
1902110058
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902110058
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110058
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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