Pengaruh Independensi, Kompetensi, Pengalaman, dan Tekanan Anggaran Waktu Terhadap Skeptisisme Profesional Auditor pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to examine the influence of independence, competence, experience, and time budget pressure on auditor's professional skepticism at public accounting firms in Medan. This research uses a quantitative approach with a survey method. The population in this study consists of 120 auditors at public accounting firms in Medan. The sample was selected using purposive sampling with the criteria of auditors who have at least one year of work experience. Primary data were collected through questionnaires distributed directly to the auditors. Data analysis was conducted using multiple linear regression to examine the relationship between independent variables and the dependent variable. The results show that independence, competence, and experience of auditors have a positive influence on auditor's professional skepticism. However, time budget pressure does not have a significant effect on auditor's professional skepticism. This study contributes to the understanding of the factors influencing auditor's professional skepticism in Indonesia, particularly in the context of public accounting firms in Medan.