KUSUMO, Damar Haryo (2022) The Effect of Procedural Remote Audit, Competence, and Professional Skepticism on The Quality of Audit During a Pandemic (STUDY AT PUBLIC ACCOUNTING FIRM IN JAKARTA). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Abstract This study examines the effect of procedural difficulty, auditor competence, and audit skepticism on audit quality using agency theory. This research data was conducted through a survey with a quantitative approach. Data were obtained as primary data and collected through online and offline questionnaires. The population in this study was 278 Public Accounting Firms with a sample of 93 auditors who worked at the Jakarta Public Accounting Firm. The research sample used purposive sampling, and the data obtained was 75 respondents. Data analysis using SPSS version 25 for Windows. The results of this study indicate that (1) Remote Audit has a positive effect on Audit Quality, (2) Audit Competence has a positive effect on Audit Quality, and (3) Professional Skepticism has a positive effect on Audit Quality. The implications of this study are to evaluate the performance of auditors during the pandemic, improve the quality of competent human resources in undergoing the audit process, and make remote audit considerations that can be applied to public accounting firms. Keywords: Remote audit, Competency Audit, Audit Professional Skepticism, Audit Quality, Agency Theory

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