CHAMPA, RANIMAS RACHMAN (2015) PENGARUH PENGALAMAN, KOMPETENSI DAN ETIKAPROFESI TERHADAP SKEPTISISME PROFESIONAL AUDITOR. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Ranimas Rachman Champa. The Influence of Experience, Competency, and Professional Ethics on Auditor’s Professional Skepticism. Faculty of Economics, State University of Jakarta. 2015. 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.
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