Auditors' Experience, Competency, and Their Independency As the Influencial Factors In Professionalism  

Oleh:

Hudiwinarsih, Gunasti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 13 no. 3 (Dec. 2010), page 253-264.
Topik: Experience; Competency; Independency; Professionalism

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors' professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that expirience, competency, and independency influence significantly toward auditor professionalism. However, competency, and independency have to effect significantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor prefessionalism.

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