The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia)

Abstract

The purpose of this research to determines the effect and 
correlation between Independent variable (X) that is 
Competence (X1), Independence (X2), Professional 
Skepticism (X3), and Audit Rotation (X4) to Dependent 
variable (Y) that is Audit Rotation (Y). Population of this 
research is All of Public Accountant in Indonesia. Sampling 
technique that used in this research was Cochran Sampling 
method. This research was obtained data from 
questionnaires that distributed to 238 Public Accountant in 
Bandung City, Centre Jakarta, West Jakarta, East Jakarta, 
North Jakarta, South Jakarta, and Bekasi City. Research 
method that used in this research was Path Analysis with 
SPSS 27 as statistics engine. The Results show that 
Competence (X1), Independence (X2), Professional 
Skepticism (X3), and Audit Rotation (X4) simulaneously has 
effect and correlation to Audit Rotation (Y).