Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender Terhadap Skeptisisme Profesional Auditor (Studi Empiris Pada KAP di Surakarta Dan Yogyakarta)

Adhitya, Jefry and , Dra.Rina Trisnawati, Ak. MSi.,Ph.D (2015) Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender Terhadap Skeptisisme Profesional Auditor (Studi Empiris Pada KAP di Surakarta Dan Yogyakarta). Skripsi thesis, Universitas Muhammadyah Surakarta.

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Abstract

The purpose of this study was to determine the effect the experience, expertise, audit situations, ethics and gender on the auditor's professional skepticism case study on the hood in Surakarta and Yogyakarta. The study population was auditor who works at KAP Yogyakarta and Surakarta totaling 12 KAP . The research sample are 32 auditors from 6 KAP are willing to be the object of research . The sampling technique in this research is convenience sampling . Analysis of the data used is the classical assumption of normality test , multicoloniarity , and heteroscedasticity . As well as linear regression analysis . The results showed that: (1) Experience partially affect the Auditor Professional Skepticism at the 0.05 level, with sig. Experience Auditor 0.004 <0.05; (2) expertise in partially influence Auditor Professional Skepticism at the 0.05 level, with sig. Expertise Auditor 0.039 <0.05; (3) The situation Audit partially affect the Auditor Professional Skepticism at the 0.05 level, due to the sig. Situation Audit 0,040 <0.05; (4) The Auditor Ethics partially affect the Auditor Professional Skepticism at the 0.05 level, with sig. Auditor Ethics 0.039 <0.05; (5) Gender partially Auditor does not affect the Auditor Professional Skepticism at the 0.05 level, due to the sig. Gender 0.988> 0.05.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Experience, Expertise, Situation Audit, Ethics, Gender and Auditor Professional Skepticism
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username b200110215
Date Deposited:	02 Nov 2015 01:30
Last Modified:	16 Sep 2016 11:26
URI:	http://eprints.ums.ac.id/id/eprint/38655

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