UJI MODEL ETIKA, KOMPETENSI, PENGALAMAN AUDIT DAN RESIKO AUDIT TERHADAP SKEPTISSISME PROFESIONAL AUDITOR
| Main Author: | Ida Suraida |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/175 |
Daftar Isi:
- This research is to what ethics, competence, audit experience, and audit risk influence auditors’ professional skepticism. The argument of this research background is based on the audited financial statements used by interest parties, on their decision making. The integrity of the profession, the accuracy of profession are expected are by these users.Survey method is applied to the respondents consisting of auditors of public accounting firms in Indonesia, who are entitled to sign audit reports which express an opinion on the audited financial statements. This investigation is a descriptive verification (causal) on the variable using the SEM method in analysis. The hypotheses tested revealed that ethics, competence, audit risk influence auditors’ professional skepticism individually as well as partially and simultaneously.The results of the test revealed that ethics, competence, audit experience, audit risk partially as well as simultaneously influence on auditors’ professional skepticism.