CAHYANI, WINDIA INDAH (2025) PENGARUH PENGALAMAN, ETIKA PROFESI DAN INDEPENDENSI TERHADAP SKEPTISISME PROFESIONAL AUDITOR (Studi Empiris Pada KAP di Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of experience, professional ethics, and independence on auditor professional skepticism. This study uses a quantitative approach with primary data obtained through distributing questionnaires. The sampling method used is non-probability sampling with a purposive sampling technique, namely sample selection based on certain criteria relevant to the research objectives. The objects in this study are auditors who work at 36 Public Accounting Firms (KAP) in the West Jakarta area, with the total sample studied being 100 auditors. Data analysis was performed using Partial Least Squares (PLS) through the SmartPLS application, with model testing through Outer Model and Inner Model analysis, and hypothesis testing using the T-statistic test. The results showed that experience and auditor independence have a positive and significant effect on professional skepticism, while professional ethics have no significant effect on auditor professional skepticism. Keywords: Experience, Professional Ethics, Independence, Auditor Professional Skepticism. Penelitian ini bertujuan untuk menguji pengaruh pengalaman, etika profesi, dan independensi terhadap skeptisisme profesional auditor. Studi ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Metode pengambilan sampel yang digunakan adalah non-probability sampling dengan teknik purposive sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Objek dalam penelitian ini adalah auditor yang bekerja pada 36 Kantor Akuntan Publik (KAP) di wilayah Jakarta Barat, dengan jumlah sampel yang diteliti adalah 100 auditor. Analisis data dilakukan menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS, dengan pengujian model melalui analisis Outer Model dan Inner Model, serta pengujian hipotesis menggunakan uji T-statistik. Hasil penelitian menunjukkan bahwa pengalaman dan independensi auditor memiliki pengaruh positif dan signifikan terhadap skeptisisme profesional, sedangkan etika profesi tidak berpengaruh signifikan terhadap skeptisisme profesional auditor. Kata Kunci: Pengalaman, Etika Profesi, Independensi, Skeptisisme Profesional Auditor.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 224 |
| NIM/NIDN Creators: | 43220010206 |
| Uncontrolled Keywords: | Pengalaman, Etika Profesi, Independensi, Skeptisisme Profesional Auditor. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 14 Oct 2025 04:03 |
| Last Modified: | 14 Oct 2025 04:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99223 |
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