Effect of independent locus of control and auditor ethics on auditor professional skeptics and its implications on audit quality
Keywords:
Independence, Internal Locus of Control, Auditor Ethics, Auditor Professional Skepticism, Audit QualityAbstract
This study aims to analyze the effect of internal locus of control independence and auditor ethics on auditors' professional skepticism and their implications for audit quality. This research was conducted at the office of 4 inspectorate offices. Some questionnaires were distributed to the Government's internal auditors to collect data. The sampling technique used in this research is purposive sampling. The number of research samples taken was 37 respondents. The data analysis technique uses Path Analysis using SPS V.26 software. Based on the results of the study, it was found that independence has a direct effect on skepticism and audit quality; internal locus of control and auditor ethics has no direct effect on auditor professional skepticism; auditor ethics has no direct effect on audit quality; auditor professional skepticism has a direct effect on audit quality, and the independence and ethics of auditors indirectly affect audit quality through the auditor's professional skepticism.
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