Pengaruh Pengalaman, Independensi, Kompetensi, dan Tekanan Anggaran Waktu terhadap Skeptisisme Profesional pada Auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Utara

Abstract

This study aims to examine and determine the influence of Experience, Independence, Competence, and Time Budget Pressure on Professional Skepticism among auditors of the Financial and Development Supervisory Agency of North Sumatra Province. The research uses a quantitative approach with an explanatory research type. The population in this study consists of all auditors at the Financial and Development Supervisory Agency of North Sumatra Province, totaling 123 people. The data used are primary data obtained through questionnaires measured using an interval scale. The data collected were processed using IBM SPSS 27 with several analysis techniques, namely data quality tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that Independence and Time Budget Pressure partially have a positive and significant effect on Auditor Professional Skepticism, while Experience and Time Budget Pressure partially do not have a significant effect on Auditor Professional Skepticism. Simultaneously, experience, independence, competence, and time budget pressure affect professional skepticism among auditors of the Financial and Development Supervisory Agency of North Sumatra Province, with a coefficient of determination of 57.8%.