FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE

Financial statements are one of the main things that can make investors invest their capital in business; this is the essential reference for investors/investors to see if the company has good or bad quality. This study analyzes the influence of skepticism and audit tenure on audit quality. This research projects that an external auditor is still actively working around the province of DKI Jakarta at the junior director, senior auditor, supervisor, manager, and partner levels. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The hypothesis test results show that skepticism influences audit quality, and tenure audit has no effect on audit quality.