ANALYSIS OF FACTORS INFLUENCING AN AUDITOR'S PROFESSIONAL SKEPTICISM ATTITUDE

Abstract

The profession of public accountant is a profession of trust given by the community for the quality of auditor services. The public expects an independent assessment of the information presented by the company's management in the financial statements. Auditors become a profession that many people expect to be able to put trust as a party that can conduct audits of financial statements and can be responsible for the opinions given. This research aims to determine the Influence of the Code of Ethics, Experience and Competence of Auditors on Professional Skepticism of Auditors. Data collection is carried out through the dissemination of questionnaires that have been tested for validity and rehabilitation. The type of research used is descriptive quantitative. Respondents to this study were all auditor staff which included junior auditors, senior auditors, supervisors and managers. Sampling was done by Convenience Sampling with a Sample count of 62 respondents from 12 Public Accounting Firm (KAP) in South Jakarta. The results of this study showed that the code of ethics had no effect on the auditor's professional skepticism. This condition illustrates that the higher the auditor's code of ethics does not increase the auditor's professional skepticism. While the experience and competence of the auditors affects the professional skepticism of the auditor.