SKRIPSI AKS
PENGARUH KEAHLIAN AUDITOR, INDEPENDENSI, ETIKA PROFESIONAL DAN SIKAP SKEPTISME TERHADAP AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA.
ABSTRACT
This study aims to examine the effect of auditor expertise, independence,
professional ethics and skepticism on audit judgment. The dependent variable
in this study is audit judgment. The independent variables in this study are
auditor expertise, independence, professional ethics and skepticism.
The population in this study were all Auditors of Public Accounting Firms
in Surakarta and Yogyakarta. The number of questionnaires in this study were
44 respondents. The data used is primary data in the form of questionnaires
distributed at the Public Accounting Firm. The data analysis method used in
this research is multiple linear regression analysis.
The results of the study using multiple linear regression analysis showed
that Auditor Skills had a positive effect on audit judgment, Independence had
a positive effect on audit judgment, Professional Ethics had a positive effect on
audit judgment, and Skepticism had a positive effect on audit judgment.
Keywords: Auditor expertise, Independence, Professional Ethics, Skepticism,
and Audit Judgment.
Tidak ada salinan data
Tidak tersedia versi lain