Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya

Lidia Sari Christina, Heru Tjaraka

2017

Abstract

The purpose of this study is to examine the factors that influence auditor’s professional scepticism. The independent variables used in this study are experience, expertise, audit situation, ethics, and gender whereas the dependent variable is auditor’s professional scepticism. Data was collected then processed by Partial Least Square (PLS) from the result of developed questionnaire which were disseminated to the Audit Firm-KAP in Surabaya. The number of respondent involved in this study were 59 out of 100 respondents or 50 % response rate. The survey questionnaire was delivered directly to the respondents in 15 Audit Firms in Surabaya by purposive sampling method. After all, the final result shows that expertise, audit situation, and ethics have positive and significant influence on auditor’s professional scepticism. Whereas experience and gender do not have a positive influence on auditor’s professional scepticism, because the majority of respondents' experience is still low, about 10 to 20 assignments and the response answer of both male or female auditors is the same.

Paper Citation

in Harvard Style

Christina L. and Tjaraka H. (2017). Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 326-330. DOI: 10.5220/0007081703260330

in Bibtex Style

@conference{iciebp17,
author={Lidia Sari Christina and Heru Tjaraka},
title={Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={326-330},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081703260330},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya
SN - 978-989-758-315-5
AU - Christina L.
AU - Tjaraka H.
PY - 2017
SP - 326
EP - 330
DO - 10.5220/0007081703260330