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Pengaruh pengalaman kompetensi dan etika profesi terhadap skeptisisme profesional auditor

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PENGARUH PENGALAMAN, KOMPETENSI DAN ETIKA PROFESI TERHADAP SKEPTISISME PROFESIONAL AUDITOR
Ranimas Rachman Champa
Jurusan Akuntansi
Fakultas Ekonomi Universitas Negeri Jakarta
ABSTRACT
The purpose of this research is to analyze the influence of Experience, Competency, and Professional Ethics on Auditor’s Professional Skepticism. Many factors that tested in this research are Experience, Competency and Professional Ethics as independent variables and Auditor’s Professional Skepticism as dependent variable.
This research uses primary data with sample of auditor’s who work in public accounting firms in East Jakarta. While the sampling method used purposive sampling method and obtained a sample of 67 auditors. This research uses multiple regression method to test the hypothesis at 5% significance.
From the analysis performed in this research, it can be conclude that Experience, Competency, and Professional Ethics have effect to Auditor’s Professional Skepticism in simultan and partial.
Keywords: Experience, Competency, Professional Ethics, Auditor’s Professional Skepticism.
Bibliografi : lembar 94-96

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Ketersediaan

SS00006145

SK 6145

UPT Perpustakaan UNJ (CD.08.2015.004)

Tersedia namun tidak untuk dipinjamkan - PSKR 2026

Informasi Detail

Judul Seri

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No. Panggil

SK 6145

Penerbit

Jakarta : Program Studi Akuntansi FE UNJ., 2015

Deskripsi Fisik

xiv, 113 lembar : il. ; 30 cm.

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Kompetensi
Pengalaman
Etika Profesi
Skeptisisme Profesional Auditor

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ranimas Rachman Champa

Versi lain/terkait

Lampiran Berkas

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