PENGARUH ETIKA, KOMPETENSI, DAN PENGALAMAN AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR

Abstract

Profession of public accountant is a trusted position which given by society to have quality of auditor service The public expects an independent assessment of the information presented by the company's management in its financial statements. While, auditor becomes people mostly wanted profession in giving trust as one of who responsible in auditing of financial statement and responsible for its given opinion. This research aimed to find out the auditor’s ethics, competence, and experience on scepticism of professional auditor. Data collection is done through the dissemination of questionnaires that have been tested for validity and reliability. The type of research used is descriptive quantitative. Respondents to this study were all auditors including junior auditors, senior auditors, managers, and partners. Moreover the data collection technique used purposive sampling. In line with, there ware 56 respondents from 14 Public Accountant Offices taken as sample. Furthermore, the instrument in data collection technique used questionnaires. The questionnaires which had been tested its validity and reliabilty; were distributed directly to respondents. The research result concluded ethics had insignificant effect on scepticism of professional auditor. It showed how higher the auditor ethics was, the scepticism did not increased. On the other hand, audit competence and experience had significant effect on scepticism of professional auditor.
Keywords: ethics, competence, auditor experience, scepticism of professional auditor