PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP SKEPTISME PROFESIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Kota Padang)

Abstract

This research aims to know the effect of independence and competency on professional skepticism of auditors. The type of this research is a quantitative research with 45 samples of auditors. The methods of analysis data used simple regression to test hypothesis1. Independent sample T-test to test hypothesis 2.

The results of this study indicated that: (1) There is a positive influence of independence on professional skepticism of auditor, tcount> ttable is 2,275> 1,69092 or sig<α that is 0,029 <0,05 with positive regression coefficient (β) is 0,089, the first hypothesis is received. (2) There is no difference in skepticism between the competent and the incompetent auditors, with a Sig value of 0.140 with Alpha of 0.05, so the second hypothesis is rejected.

For further researchers, it is advisable (1) To conduct interviews from auditors that the bias of questionnaire usage questionnaires can be avoided. (2) To add other variables that affect the professional skepticism for example ethics, audit situation, and audit risk.

Keyword: skepticism, independence and competency.