Pengaruh Pengalaman, Independensi, Kompetensi dan Etika terhadap Skeptisme Profesional Auditor (Studi Empiris pada Kantor Akuntan Publik Kota Medan)

Abstract

This study aims to determine the influence of experience, independence, competence and ethics on auditors' professional skepticism. Data collection techniques in research using questionnaires. The population in this study is auditors working at the Medan City Public Accounting Firm in 2023. The research sample obtained by 74 auditor respondents contained in 8 public accountants in Medan City. This type of research is a causal associative conducted with a quantitative descriptive method. The method used in sampling is the purposive sampling method. Data analysis using multiple linear regression using Statistical Packages for Social Science (SPSS) version 27. This statistical method is used to test the hypothesis of multiple linear regression. The results of this study showed that the variables of independence had no effect on the professional skepticism of auditors. Experience, competence and ethics variables positively influence the auditor's professional skepticism. Simultaneous testing shows a significant influence between independent and dependent variables.