The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance

Radian Sri  Rama; Novi  Darmayanti; Dewi  Kusmayasari; Martha  Suhardiyah; Zailani  Abdullah

doi:10.33395/owner.v8i2.2116

Authors

Radian Sri Rama Universitas Islam Darul ‘Ulum
Novi Darmayanti Universitas Islam Darul' Ulum
Dewi Kusmayasari Universitas Islam Darul' Ulum
Martha Suhardiyah Universitas PGRI Adi Buana
Zailani Abdullah Universitas Kelantan Malaysia

DOI:

10.33395/owner.v8i2.2116

Keywords:

Keywoards : Performance Auditor, Skepticsm Professional, Independence, Fee Audit, Processes Audit Remote.

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples. Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.

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