The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion

Fajri Ahadiansyah, Kencana Dewi, Lukluk Fuadah

2018

Abstract

This study aims to examine empirical evidence and to analyze the effect of workload, experience, personality and professional scepticism on the accuracy of giving audit opinion. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study is auditors who work on affiliated public accounting firm in Jakarta with sampling technique using purposive sampling with the total of samples are 33 respondents. The result of this study indicates that workload and experience do not have significant effect on the accuracy of giving audit opinion. However, personality and professional scepticism have significant effect on the accuracy of giving audit opinion.

Paper Citation

in Harvard Style

Ahadiansyah F., Dewi K. and Fuadah L. (2018). The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 458-467. DOI: 10.5220/0008441304580467

in Bibtex Style

@conference{seabc18,
author={Fajri Ahadiansyah and Kencana Dewi and Lukluk Fuadah},
title={The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={458-467},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008441304580467},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion
SN - 978-989-758-387-2
AU - Ahadiansyah F.
AU - Dewi K.
AU - Fuadah L.
PY - 2018
SP - 458
EP - 467
DO - 10.5220/0008441304580467