Pengaruh Latar Belakang Pendidikan, Tekanan Waktu, dan Sanksi Terhadap Skeptisisme Profesional Auditor

Anggoro, Rusmawan Wahyu Pengaruh Latar Belakang Pendidikan, Tekanan Waktu, dan Sanksi Terhadap Skeptisisme Profesional Auditor. semantic scholar.

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Abstract

This study examines the importance of auditor’s undergraduate educational backgrounds, time pressures, and sanction in determining audit quality. There were three main issues of this study. The first issue related to the influence of auditor’s educational background on professional scepticism, the second issue on audit deficiencies and audit failures, and the last issues on the role of auditor’s professional state skepticism in enhance auditors’ skeptical behavior. This study used between subject factorial designs to test the hypothesis. 172 participants with a variety of undergraduate educational backgrounds participated in this experiment. The participants consist of government auditors, internal auditors, and students. Several important findings are documented. First, the result showed that the auditors’ undergraduate background significantly influences the auditor's professional state skepticism. Second, we found that excessive time pressure negatively affects auditor’s professional state skepticism, and sanctions imposed through the review mechanism is quite effective in mitigating the decline of auditor's state professional skepticism due to time pressure. In general, the results showed the auditor’s professional state skepticism positively affects auditor’s skeptical behavior.

Item Type: Article
Uncontrolled Keywords: Auditor’s educational background, time pressure, sanctions, professional skepticism, and skeptical behavior.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 08 Apr 2023 20:04
Last Modified: 08 Apr 2023 20:04
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/923

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