PENGARUH PENGALAMAN AUDITOR, BEBAN KERJA AUDITOR, TEKANAN WAKTU AUDITOR, DAN INSENTIF AUDITOR TERHADAP SKEPTISISME PROFESIONAL (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah DKI Jakarta)

Ikhsan, Haerul (2023) PENGARUH PENGALAMAN AUDITOR, BEBAN KERJA AUDITOR, TEKANAN WAKTU AUDITOR, DAN INSENTIF AUDITOR TERHADAP SKEPTISISME PROFESIONAL (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah DKI Jakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The purpose of this study is to analyze the effect of auditor experience, auditor workload, auditor time pressure and auditor incentives on professional skepticism. Respondents in this study were auditors who worked at the DKI Jakarta Public Accounting Firm. This study uses primary data and questionnaires to obtain information from respondents using purposive sampling method. The analytical method used is the Statistical Program for Social Science (SPSS) version 25. The results of this study indicate that the variables of auditor experience, auditor workload, auditor time pressure and auditor incentives have proven to have a significant effect on professional skepticism

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Tujuan penelitian ini adalah untuk menganalisis pengaruh pengalaman auditor, beban kerja auditor, tekanan waktu auditor dan insentif auditor terhadap skeptisisme profesional. Responden dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta. Penelitian ini menggunakan data primer dan kuesioner untuk memperoleh informasi dari responden dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah Statistical Program for Social Science (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa variabel pengalaman auditor, beban kerja auditor, tekanan waktu auditor dan insentif auditor terbukti berpengaruh signifikan terhadap skeptisisme profesional.

Uncontrolled Keywords:

Auditor experience; auditor workload; auditors' time pressure; auditor incentives; professional skepticism. Pengalaman auditor; beban kerja auditor; tekanan waktu auditor; insentif auditor; skeptisisme profesional.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Haerul Ikhsan

Date Deposited:

25 Jul 2023 13:00

Last Modified:

25 Jul 2023 13:00

URI:

http://eprints.untirta.ac.id/id/eprint/26856

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