Detail Cantuman Kembali
Faktor-Faktor yang Mempengauhi Skeptisisme Profesional Auditor (Studi Empiris pada Akuntan yang Bekerja di KAP Surabaya)
- Bagikan:
This study aims to prove empirically that there are: 1) the influence of professional ethics on the auditor's professional skepticism, 2) experience of the audit of the auditor's professional skepticism, and 3) the independence of the auditor to the auditor's professional skepticism.
This study uses primary data from questionnaires filled respondents. The sample was partially auditors who worked on KAP in Surabaya, the sampling technique used purposive sampling technique. Hypothesis testing using multiple regression analysis (multiple regression) with SPSS version 22.0.
This study found evidence that the audit experience affect the auditor's professional skepticism whereas no effect on the professional ethics of professional skepticism auditors, auditor independence does not affect the auditor's professional skepticism.
Hendi Desintia Dwi Pratiwi
Hendi Desintia Dwi Pratiwi - Personal Name
2016 Ak Pra f
2016
Text
Indonesia
Ekonomi Akuntansi Wima Madiun
2016
Madiun
xiii,49p;30cm
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