PENGARUH INTERPERSONAL TRUST, KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP SKEPTISME PROFESIONAL AUDITOR

Abstract

This research discusses about the influence of Interpersonal Trust, competency, independency, and ethic to
the Skeptiscs of professional auditors. It has been found from the result of analysis that i.e.: (1) interpersonal
trust has significant influence to the sceptics of professional auditors. When the level of interpersonal trust
which is owned by the auditor is getting better, the sceptics of professional auditor will be better as well; (2)
competency has significant influece to the skeptics of professional auditor, it means that when the competency
level which is owned by an auditor is high, the skeptics of professional auditor obtained is high as well; 3)
independency has significant influence to the skeptics of professional auditor, it means that when the
independency level which owned by an auditor is high, the skeptics of professional auditor obtained will be high
as well; 4) ethic has significant influence to the skeptics of professional auditor. When the etnic which is owned
by an auditor is high, the skeptics of professional auditor obtains will be improved.
Keywords: interpersonal trust, competency, independency, ethic, skeptics of profesional auditor