CD Skripsi
Pengaruh Independensi Auditor, Kompetensi Auditor, Pengalaman Auditor, Dan Situasi Audit Terhadapskeptisme Profesional Auditor (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Pekanbaru Dan Padang)
ABSTRACT
The purpose of this study is to get empirical evidence regarding the influence of auditor independence, auditor competency, auditor experience, and audit situation on auditors professional scepticism. This is a quantitative research. The population of this study are all auditors from 16 audit firms in Pekanbaru dan Padang. The data are collected trough question that handed directly to the respondens. 53 completed quisioner are receipt data was analysis by SPSS version 23.0 program. The result of the study show that, there are positive and significant influence of auditor independence ,auditor competency, auditor experience, and audit situation on auditors professional skeptism.
Keyword : Auditor independence, auditor competency, auditor experience,audit situation, auditors professional scepticism
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