PENGARUH PENGALAMAN AUDITOR DAN PEMAHAMAN AUDITOR ATAS ETIKA TERHADAP SKEPTISME AUDITOR (STUDI SURVEI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT)

H, Muhammad Sukmaham (2012) PENGARUH PENGALAMAN AUDITOR DAN PEMAHAMAN AUDITOR ATAS ETIKA TERHADAP SKEPTISME AUDITOR (STUDI SURVEI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT). S1 thesis, Universitas Negeri Jakarta.

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Abstract

M. Sukmaham H. 2012. The Influence of Auditor Experience and Understanding the Auditor on Ethics Toward the Auditor Professional Skepticism (A Survey Study On Accounting Firms In Central of Region Jakarta). Skripsi. S1 Accounting. Faculty of Economics. State University of Jakarta. Lecturer of Preceptor I. Choirul Anwar, SE, Akt., MBA. MAFIS, Lecturer of Preceptor II. Indra Pahala, SE, M.Si So many events related to financial issues involving the Accounting Firms both domestically and abroad, give a new color of learning and understanding which can make the auditors may be more careful and keep the attitude of caution with owning an attitude of professional skepticism, and an auditor is required to use her experiences in giving a good contribution against the audit result, not supposed to mislead users with experiences it owns, as well as the auditors are not only know about the ethics, but also understand the ethics well and implement it, so the rules of the profession can run properly. The purpose of this study to determine and analyze the influence of auditor experience and understanding the auditor on ethics toward the auditor professional skepticism. To see the relationship between the variables of the study, researchers used a sample of 54 respondents from the auditors who have had work experience over 2 years who worked on eight accounting firms in Central Jakarta. In viewing the hypothesis, a technique used in this research is to use analysis technique of multiple regression, having previously tested the classical assumptions. The results showed that experience of the auditor and understanding the auditor about ethics have an effect on positive and significant against the auditor professional skepticism. So, that a more experienced auditor and also understand and applying ethics, then the auditor will be more skeptical, which make auditors more careful and cautious in the running of the profession of auditing service.

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