THE RELATION BETWEEN AUDITOR'S COMPETENCY, EXPERIENCE AND ETHICS WITH THE PROFESSIONAL SKEPTICISM EMPIRIC STUDY: PUBLIC ACCOUNTING FIRMS IN YOGYAKARTA
JANUAR, MUHAMMAD YASIR (Adv.: Supriyadi, Dr., M.Sc., CMA), Supriyadi, Dr., M.Sc., CMA
Kontribusi tentang pentingnya skeptisisme profesional pada auditor, banyak penelitian sebelumnya menunjukkan bahwa skeptisisme profesional auditor dipengaruhi oleh beberapa faktor seperti kompetensi auditor, pengalaman dan sikap etis auditor. Penelitian ini bertujuan untuk menguji dampak dan hubungan antara kompetensi auditor, pengalaman dan etika dengan skeptisisme profesional auditor. Penelitian ini mengambil sampel auditor pada kantor akuntan publik di Yogyakarta. Data yang dikumpulkan diolah dan diuji menggunakan metode regresi berganda. Hasil yang diharapkan dari penelitian ini adalah hasil dari pengujian data akan memberikan bukti bahwa kompetensi auditor, pengalaman dan etika memiliki hubungan yang signifikan dengan skeptisisme profesional, apakah itu hubungan simultan maupun parsial. Hasil pengujian hipotesis menunjukkan bahwa etika, kompetensi dan pengalaman audit, secara parsial maupun simultan berpengaruh positif terhadap skeptisisme professional.
Contributing to the importance of professional skepticism in the auditor, many previous studies suggest that the professional skepticism of auditor affected with several factors such as the competency of the auditor, the experience and the ethical attitude of the auditor. This research aimed to examine the impact or relation between the auditors competency, experience and ethics with the auditors professional skepticism. This research took the sample of the auditors at public accounting firms in Yogyakarta. The data collected are processed and tested using multiple regression method. The expected result of this research is that the data testing will be providing the evidence that the auditorÂ’s competency, experience and ethics have significant relationship with the professional skepticism, whether it issimultaneous or partial relationship.The results of hypothesis testing showed that the ethics, competence and experience of audit, partially or simultaneously have positive effect on professional skepticism.
Kata Kunci : Competency, Experience, Ethics, Professional Skepticism, Kompetensi, Pengalaman, Etika dan Skeptisisme Profesional.
