PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN, DAN TANGGUNG JAWAB AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Jakarta dan terdaftar pada Otoritas Jasa Keuangan) (
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
Various audit cases and cases of violations committed by public accountants in foreign countries and Indonesia resulted in the low quality of the audit conducted by the public accountants, thus resulting in a decline in public confidence of the profession of public accountants. It is influenced by the professional skepticism, experienced and public accountant's responsibility.
Based on such thinking, then this study aims to examine: (1) professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) the professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits.
This research used descriptive analysis method and multiple regression, the collection of data using a survey approach to the distribution of a questionnaire on the 47 public accountants who is domiciled in Jakarta and was listed as a Accountants Forum members of capital market on the financial services authority, while the respondents in this study is a partner at the public accountant. The type of the data being used is the primary data using media data collection through questionnaire. Analysis for hypothesis testing using multiple regression analysis.
The results of this research indicate that: (1) Professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) Professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits. The higher the professional skepticism, and the better the experience of belonging, as well as the higher the responsibility of public accountant will further improve the quality of audits conducted by the public accountants.
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Keywords
Professional skepticism, experience, responsibilities of public accountants of the quality audit