Analisis Skeptisisme Auditor di Padang, Sumatera Barat

• Main Authors: Charoline Cheisviyanny, Sany Dwita, Herlina Helmy
• Format: Article
• Language: English
• Published: Universitas Sebelas Maret 2018-02-01
• Series: Jurnal Akuntansi dan Bisnis
• Online Access: https://jab.fe.uns.ac.id/index.php/jab/article/view/252

This research aims to examine the influence of gender, experience, independence, and competence on auditors’ scepticism. The data for this research was collected using a survey questionnaire to 38 auditors in Padang. The total sampling technique was used due to the limited numbers of auditors in Padang. This research also used 140 accounting students as the proxy of incompetent auditors using a purposive sampling technique. The results of the study show that: (1) male auditors are more sceptical than female auditors; (2) there is no difference between experienced and inexperienced auditors on scepticism; (3) independence has a positive influence on auditor’s skepticism; and (4) there is a significant difference between competent and incompetent auditors on scepticism. The findings implied that auditors have to maintain their independencies and competencies to ensure their professional scepticism during the audit. It is suggested for further studies to extend this research by exploring other variables and respondents. Keywords: gender, experience, independence, competence, scepticism