PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHAHADAP SKEPTISISME PROFESSIONAL AUDITOR

Abstract

Auditing is collection or evaluation of evidences for information to determine and reports the level of conformity information with the criteria established by the Indonesian Institute of Certified Public Accountants. Public Accounting Firm provides services in the form of audit of financial statements of the company and provide opinions on the financial statements. The auditor must have a skepticism attitude of his professional auditor is the attitude of auditors who doubt or question everything and judge critically the audit evidence obtained, so that financial statements can be trusted. In this study aims to analyze the influence of competence, independence, and audit experience on skepticism of professional auditors. This research using multiple linear regression analysis with tools SPSS (Statistical Product and Service Solutions) version 20. Population or sample on this research at Public Accounting Firm in Surabaya by using purposive sampling method. Respondents from this research were all auditor and staffs including (junior auditor, senior auditor, manager and partner). The number of respondents in this research were 42 auditors who worked in Public Accounting Firm in Surabaya. The results of this research indicates that the competence and experiences of Audit have a significant effect on skepticism of professional auditors. And independence has no significant effect on skepticism of professional auditors.
Keywords: competence, independence audit experience against, and professional auditors skepticism.