UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI SIKAP SKEPTISISME PROFESIONAL AUDITOR KAP KOTA PALEMBANG. FAKTOR-FAKTOR YANG MEMPENGARUHI SIKAP SKEPTISISME PROFESIONAL AUDITOR KAP KOTA PALEMBANG.
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Abstract
This study aimed to obtain empirical evidence regarding the influence of competence, independence, experience, ethics, time budget pressure and audit situation on the auditor's professional skepticism in 2017/2018. Respondents of this study were all staff auditors (senior auditors and junior auditors) in 7 Public Accounting Firms (KAP) in the City of Palembang totaling 45 auditors. Sampling in this study used saturated sample techniques, namely the technique of determining the sample where all the number of members of the population are used as samples. The analysis technique used multiple linear regression analysis. The independent variables in this study were competence, independence, experience, ethics, time budget pressure and audit situation. The dependent variable in this study was the auditor's professional skepticism. The results of this study indicated that the variables of competence, independence, ethics, time budget pressure and audit situation did not affect the attitude of professional auditor skepticism while for ethical variables influence the attitude of professional auditor skepticism. Testing of data in this study was tested by using the Statistical Packages for Social Science (SPSS) Application Version 21.
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Electronics and Computer Science |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 23 Jun 2022 02:03 |
| Last Modified: | 23 Jun 2022 02:03 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/14600 |
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