PENGARUH PENGALAMAN, KEAHLIAN, DAN TIME BUDGET PRESSURE TERHADAP SIKAP SKEPTISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG

    Nikita Kartono, - (2024) PENGARUH PENGALAMAN, KEAHLIAN, DAN TIME BUDGET PRESSURE TERHADAP SIKAP SKEPTISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui apakah pengalaman, keahlian, dan time budget pressure berpengaruh terhadap sikap skeptisme profesional auditor pada Kantor Akuntan Publik di Kota Bandung. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif yang diukur dengan menggunakan metode regresi linier berganda dengan bantuan SPSS 25. Populasi pada penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah Kota Bandung yang terdaftar di direktori IAPI. Adapun teknik pengambilan sampel yang dilakukan pada penelitian ini yakni purposive sampling dan jumlah responden yang dapat diikut sertakan dalam penelitian ini berjumlah 72 orang. Pengujian hipotesis menggunakan uji parsial (Uji t). Hasil pengujian menunjukkan hasil bahwa: (1) Pengalaman berpengaruh pada sikap skeptisme profesional auditor. (2) Keahlian berpengaruh pada sikap skeptisme profesional auditor. (3) Time budget pressure berpengaruh pada sikap skeptisme profesional auditor.

    This study aims to find out whether experience, expertise, and time budget pressure affect the professional skepticism of auditors in Public Accounting Firms in the city of Bandung. This study uses a type of descriptive research with a quantitative approach that is measured using the multiple linear regression method with the help of SPSS 25. The population in this study is auditors who work at Public Accounting Firms in the Bandung City area who are registered in the IAPI directory. The sampling technique carried out in this study is purposive sampling and the number of respondents who can participate in this study is 72 people. Hypothesis testing uses partial tests (t-test). The results of the test show that: (1) Experience has an effect on the professional skepticism of auditor's. (2) Expertise has an effect on the auditor's professional skepticism. (3) Time budget pressure has an effect on the auditor's professional skepticism.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?hl=id&user=Xcd-rV8AAAAJ ID SINTA Dosen Pembimbing: Agus Widarsono: 5993330 Indah Fitriani: 6682524
    Uncontrolled Keywords: Pengalaman, Keahlian, Time Budget Pressure, Sikap Skeptisme Profesional Auditor Experience, Expertise, Time Budget Pressure, Professional Auditor Skepticism
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HJ Public Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Nikita Kartono
    Date Deposited: 23 Sep 2024 03:02
    Last Modified: 23 Sep 2024 03:02
    URI: http://repository.upi.edu/id/eprint/125558

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