PUTRI, BEKTI DWI ANUGRAH (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESSIONAL AUDITOR (Studi Kasus Terhadap Auditor di Kantor Akuntan Publik di Tangerang Selatan dan Kota Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is meant to analyze the influence of competence, time budget pressure, audits’ experience, audits’ ethic, independency to the skepticism of professional auditor. The object for this research is auditors who work at public accounting firm (KAP) in South Tangerang and Tangerang City. The population research in this used 8 public accountant who worked on the public accounting firm (KAP) in South Tangerang and Tangerang City, with 80 respondents. The sample collection has been done by using convenience sampling method which is the sample collection technique is consideration of convenience. The multiple linear regressions analysis with SPSS version 20 and used as the analysis techniqueto test the hypothesis at 5% significance. The result of this research shows that either simultaneously, the variable of competence, time budget pressure, audits’ experience, audits’ ethic, independency to the skepticism of professional auditor. The result of this research shows that either partial, the variable of competence, audits’ experience, audits’ ethic, independency to the skepticism of professional auditor. While the variable of time budget pressure do not influence skepticism of professional auditor. It has been proven from the result of (F) simultaneously test and the result of (t) partial shows significant point of four independent variables that supports the hypothesis. Therefore, the accepted assumption is, there is influence between competence, time budget pressure, audits’ experience, audits’ ethic, independency to the skepticism of professional auditor at public accounting firm (KAP) in South Tangerang and Tangerang City. Keywords: competency, time budget pressure, audits’ experience, profession audits ethic, independency, skepticism of professional auditor. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, time budget pressure, pengalaman audit, etika audit, independensi terhadap skeptisisme professional auditor. Objek penelitian ini adalah auditor yang bekerja pada kantor akuntan publik (KAP) yang berada di wilayah kota Tangerang Selatan dan kota Tangerang. Populasi dalam penelitian ini dilakukan di 8 Kantor Akuntan Publik yang berada di Tangerang Selatan dan Kota Tangerang, dengan jumlah responden sebanyak 80 auditor. Pengambilan sampel yang dilakukan dengan metode convenience sampling, yaitu sampel yang dipilih dengan pertimbangan kemudahan. Teknik analisis menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 20 dengan tingkat signifikansi sebesar 5%. Hasil dari penelitian ini menunjukan bahwa kompetensi, pengalaman audit, etika audit, dan independensi memiliki pengaruh positif terhadap skeptisisme profesional auditor. Hasil penelitian ini secara parsial menunjukan bahwa kompetensi, pengalaman audit, etika audit, dan independensi menunjukan hubungan positif dan berpengaruh signifikan terhadap skeptisisme professional auditor. Sedangkan time budget pressure menunjukan hubungan negatif dan berpengaruh signifikan terhadap skeptisisme professional auditor. Hal ini dibuktikan dari uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari lima variable bebas yang mendukung hipotesa. Oleh karena itu hasil uji penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variable kompetensi, time budget pressure, pengalaman audit, etika audit, dan independensi. Kata Kunci: Kompetensi, time budget pressure, pengalaman audit, etika profesi audit, indepedensi, dan skeptisisme professional auditor.
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