Pengaruh Pelatihan Auditor, Risiko Audit, Profesionalisme dan Beban Kerja Auditor terhadap Skeptisisme Profesional pada Auditor Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to test and determine the effect of auditor training, audit risk, professionalism, and auditor workload on professional skepticism in public accounting firm auditors in Medan. This study uses a quantitative approach with an explanatory type of research. The population this study were all auditors of the Financial Audit Board Representative of North Sumatera Province, totaling 116 people. The data used is primary data obtained through a questionnaire which is measured using an ordinal scale. The data obtained is processed using IBM SPSS 30 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that Audit Risk and Professionalism partially had a positive effect on Auditor Professional Skepticism, while auditor training and auditor workload partially no effect on auditor professional skepticism. Simultaneously auditor training, audit risk, professionalism, and auditor workload affect the professional skepticism in public accounting firm auditors in Medan with a coefficient of determination of 51,3%.