Pengaruh Independence In Attitude Dan Pengalaman Terhadap Skeptisisme Profesional Auditor
| Main Authors: | ekbisi, ekbisi, Hadi, Syamsul, Hardiyati, Feria Ika |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Ekbisi
, 2014
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| Online Access: |
http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/357 http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/357/333 |
Daftar Isi:
- This research has two goals. First, applying PLS software for data fit test and to know the impact of independence in attitude and experience to auditor’s professional skepticism. This study uses two main software, Smart PLS use for data fit test, and Eviews ver.05 for hypothesis testing. Data was taken from public accountant staff who work for CPA firm in Yogyakarta Special Region. This study shows that PLS software may be used as data fit test tools by running PLS several times. This study also showed that independence in attitude has a significant positive effect on of professional skepticism, but experience has a negative significant effect on professional skepticism. This study also shows that PLS and OLS have not consistent conclusions. Base on OLS, Experience is more significant than Independence, but PLS conclusions is opposite.