Detail Pengaruh Etika, Pengalaman dan Self - Esteem terhadap Skeptisisme Profesional Auditor Bibliografi Author: WIJAYA, DELWIN ; Sulaimin, Vonny (Advisor) Topik: Ethic; Experience; Self – Esteem. Professional Skepticism Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2015     Jenis: Theses - Undergraduate Thesis Fulltext: 2011012503-Wijaya.pdf (546.27KB; 52 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6408 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Auditor’s Professional skepticism is important for an auditor. Standar Profesional Akuntan Publik (SPAP) defines professional skepticism as an attitude that includes mind that always questioning , alert to situations that can indicate the probability of errors , either caused by cheating and error , and an important assessment on audit evidence .Professional skepticism will help the auditors to critically assess the risk and consider the risk in various kind of decision (e.g: accept or refuse client; choose the right audit methods and techniques; assess the audit evidence; and so on). An auditor who has high skepticism, will not easily accept the explanation from the client, but would ask questions to get the reason, evidence, and confirmation about the problem. Professional skepticism can be influenced by several factors such as ethic, competency, experience, and audit situation. Self – esteem also can be one of the factors that affect professional skepticism. The purpose of this research is to analyze the influence of ethic, experience and self – esteem to professional skepticism. This research use primary data by spread the questionnaire to 286 participants of Pendidikan Profesional Berkelanjutan (PPL) program that held by Institut Akuntan Publik Indonesia (IAPI) in December 2014. The result of this research is ethic, experience and self – esteem have significant influence to professional skepticism and collectively all of the variables show that ethic, experience and self – esteem have significant influence to professional skepticism. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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