THE EFFECT OF PERCEPTION OF INDEPENDENCE, INTEGRITY, AND COMPETENCY OF THE QUALITY OF REVIU RESULTS WITH PROFESSIONAL SKEPTISISM AS INTERVENING VARIABLES IN THE SUBSPECTORATE REGION OF SUBANG DISTRICT SUBANG

Abstract

This study aims to determine (1) the influence of independence, integrity and competence on professional skepticism, (2) the influence of independence, integrity and competence on the quality of review results, (3) the influence of independence, integrity and competence on the quality of review results through professional skepticism.This research uses survey method and its population is all employees of Inspektorat Daerah Kabupaten Subang. Sampling using sampling saturated.  The data used consisted of primary data, originating from the spread of questionnaires to employees of of Inspektorat Daerah Kabupaten Subang. Data analysis used is SEM (Structural Equation Modeling) analysis with SmartPLS Software version 3.0. The results of this study are as follows: (1) independence, integrity and competence each have positive and significant impact on professional skepticism, (2) independence, integrity and competence respectively have a positive and significant effect on the quality of review results, (3) Integrity has a positive and significant effect on the quality of review results through professional skepticism, (4) independence and competence have a positive but insignificant effect on the quality of review results through professional skepticism.