PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN AUDIT, DAN INTERPERSONAL TRUST TERHADAP SKEPTISME PROFESIONAL AUDITOR

Abstract

This research is studies about the influence of competency, independency, audit experience, and interpersonal trust to the auditor professional skepticism. The scope of this research is all the public accountants as senior auditors and partner who have worked at Public Accountant Firm (KAP) which is spread in Surabaya. The main purpose of this research is to find out and to analyze the influence of competency, independency, audit experience, and interpersonal trust to the auditor professional skepticism. The sample collection has been done by using purposive sampling method in which the sample collection method has been done based on a certain criteria, the samples are 8 Public Accountant Firms (KAP) which are located in Surabaya and the sample data uses questionnaires which are issued in public accountant firms. The result of this research shows that competency has positive influence to the auditor professional skepticism. Independency has positive influence to the auditor professional skepticism, it means that when the auditor independency is high it also enhance the auditor professional skepticism. The auditor experience has positive influence to the auditor professional skepticism. Interpersonal trust has negative influence to the auditor professional skepticism.
Keywords : Competency, Independency, Audit Environment, Interpersonal Trust, Auditor Professional Skepticism