Pengaruh Faktor-Faktor Personal Terhadap Skeptisisme Profesional Auditor

Larimbi, Dessy; Subroto, Bambang; Rosidi, Rosidi

doi:10.24034/j25485024.y2013.v17.i1.267

Cited by 3 publications

(2 citation statements)

References 11 publications

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“…Experienced auditors are more likely to have more detailed representation of the problem, able to ignore irrelevant information, and likely to recognize evidence that shows a higher risk of error (Nelson, 2009). The results of this study were in line with the research of Larimbi, et al, (2013) and Putra (2017). Experience in various audit duties will increase the auditor's knowledge about the causes of errors and the frequency of errors will increase, and this will make the auditor more skeptical as a form of awareness of the potential for the same error to occur in the next audit.…”

Section: The Effect Of Auditors' Experience On Professional Skepticismsupporting

confidence: 87%

“…Conflict among elements of cognition that can reduce the level of professional skepticism of auditors, can be minimized by increasing auditor experience. Experience in various audit duties will increase the auditor's knowledge about the causes of errors and the frequency of errors will increase, and this will make auditors more skeptical as a form of awareness of the potential for the same error to occur in the next audit (Larimbi, et al, 2013). Putra's research (2017) obtained empirical evidence that the work experience of auditors had a positive effect on auditors' professional skepticism.…”

Section: Auditor Independencementioning

confidence: 99%

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Auditors’ professional skepticism and fraud detection

Agustina

Nurkholis

Rusydi

2021

IJRBS

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This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors’ competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.

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Section: The Effect Of Auditors' Experience On Professional Skepticismsupporting

confidence: 87%

Section: Auditor Independencementioning

confidence: 99%

Auditors’ professional skepticism and fraud detection

Agustina

Nurkholis

Rusydi

2021

IJRBS

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The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

Regbiyantari¹,

Narsa²

2021

JMTT

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This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.

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Pengaruh Pendidikan, Pelatihan, Dan Pengalaman Terhadap Skeptisisme Profesional Auditor

Nurkholis¹

2020

EKUITAS

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Professional skepticism is needed by auditors to detect indications of audit fraud and risk. This study aims to examine the effect of education, training, and experience on auditor professional skepticism. This research is based on the theory of cognitive dissonance. The object of this study is the auditor who works at the Public Accounting Firm in Indonesia. Data were collected through a questionnaire and processed using multiple linear regression analysis methods. The test results show that education and experience have a significant positive effect on the level of professional skepticism of auditors. On the other hand, training does not affect the level of auditor professional skepticism. This research provides advice on the development of HR in Public Accounting Firm and curriculum development in educational institutions related to efforts to introduce and add insight to accounting students regarding the importance of applying professional skepticism.Skeptisisme profesional diperlukan oleh auditor untuk mendeteksi indikasi kecurangan dan risiko audit. Penelitian ini bertujuan untuk menguji pengaruh pendidikan, pelatihan, dan pengalaman terhadap skeptisisme profesional auditor. Penelitian ini didasarkan pada teori disonansi kognitif. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Data dikumpulkan melalui kuesioner dan diolah menggunakan metode analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa pendidikan dan pengalaman berpengaruh positif signifikan terhadap tingkat skeptisisme profesional pada auditor. Sedangkan pelatihan tidak berpengaruh terhadap tingkat skeptisisme professional auditor. Penelitian ini memberikan saran terhadap pengembangan SDM di KAP dan pengembangan kurikulum di lembaga pendidikan terkait dengan usaha memperkenalkan dan menambah wawasan kepada mahasiswa akuntansi mengenai pentingnya penerapan skeptisisme profesional.

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Pengaruh Faktor-Faktor Personal Terhadap Skeptisisme Profesional Auditor

Cited by 3 publications

References 11 publications

Auditors’ professional skepticism and fraud detection

Auditors’ professional skepticism and fraud detection

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

Pengaruh Pendidikan, Pelatihan, Dan Pengalaman Terhadap Skeptisisme Profesional Auditor

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