Oghy, . (2017) PENGARUH KEAHLIAN, PENGALAMAN AUDIT DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to test the Influence of Expertise, Experience Audit and Audit Situation of Auditor Professional Skepticism on BPK. The population in this study is the auditor of BPK RI located in Central Jakarta. The research sample is 48 auditors. Sampling with purposive sampling. The data used are primary data media in the form of a questionnaire. The analysis includes the validity, reliability, classical assumption, hypothesis testing which includes the coefficient of determination (Adjusted R), and the T test and multiple linear regression analysis. The results of this study indicate that significantly influence the expertise and audit situation on the auditor professional skepticism, audit experience does not influence on the auditor professional skepticism. The results of this analysis using the coefficient of determination is known that 38.6 percent of the variation of the auditor's professional skepticism can be explained by the independent variables studied in this research, and by 61.4 percent is explained by other factors outside the model such as the ethic, the competence, the independence, gender, and audit risk.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1210112169] [Penguji II (Pembimbing) : Samin] [Penguji I : Satria Yudha Wijaya] [Ketua Penguji : Danang Mintoyuwono] |
| Uncontrolled Keywords: | Expertise, Audit Experience, Situation Audit, Auditor Professional Skepticism. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 15 Jul 2022 04:20 |
| Last Modified: | 15 Jul 2022 04:20 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18355 |
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