CD Skripsi

Pengaruh Beban Kerja, Pengalaman, Independensi, Dan Kompetensi Terhadap Skeptisme Profesional Auditor (Studi Empiris Pada Kap Di Kota Pekanbaru, Padang, Dan Batam)

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ABSTRACT
This study aims to examine: 1) the effect of workload on auditor professional skepticism, 2) the effect of experience on auditor professional skepticism, 3) the effect of independence on auditor professional skepticism, 4) the effect of competence on auditor professional skepticism. The population used in this study is auditors who work in KAP Pekanbaru, Padang, and Batam City, whose Public Accounting Firms are listed in the IAI Directory Book in 2019, totaling 25 KAPs. The sample is determined using Convenience sampling. The type of data used in this study is primary data using a questionnaire. Data analysis was performed by multiple regression analysis using the SPSS program. The results of this study indicate that: 1) workload influences auditor's professional skepticism, 2) experience influences auditor's professional, 3) independence does not affect the auditor's professional skepticism, 4) competence influences the auditor's professional skepticism.
Keywords: Workload, Experience, Independence, Competence, Professional Skepticism.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0058)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0058)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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