PENGARUH PENDIDIKAN, PELATIHAN, DAN PENGALAMAN TERHADAP SKEPTISISME PROFESIONAL AUDITOR

Nurkholis Nurkholis

Sari

Professional skepticism is needed by auditors to detect indications of audit fraud and risk. This study aims to examine the effect of education, training, and experience on auditor professional skepticism. This research is based on the theory of cognitive dissonance. The object of this study is the auditor who works at the Public Accounting Firm in Indonesia. Data were collected through a questionnaire and processed using multiple linear regression analysis methods. The test results show that education and experience have a significant positive effect on the level of professional skepticism of auditors. On the other hand, training does not affect the level of auditor professional skepticism. This research provides advice on the development of HR in Public Accounting Firm and curriculum development in educational institutions related to efforts to introduce and add insight to accounting students regarding the importance of applying professional skepticism.

Skeptisisme profesional diperlukan oleh auditor untuk mendeteksi indikasi kecurangan dan risiko audit. Penelitian ini bertujuan untuk menguji pengaruh pendidikan, pelatihan, dan pengalaman terhadap skeptisisme profesional auditor. Penelitian ini didasarkan pada teori disonansi kognitif. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Data dikumpulkan melalui kuesioner dan diolah menggunakan metode analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa pendidikan dan pengalaman berpengaruh positif signifikan terhadap tingkat skeptisisme profesional pada auditor. Sedangkan pelatihan tidak berpengaruh terhadap tingkat skeptisisme professional auditor. Penelitian ini memberikan saran terhadap pengembangan SDM di KAP dan pengembangan kurikulum di lembaga pendidikan terkait dengan usaha memperkenalkan dan menambah wawasan kepada mahasiswa akuntansi mengenai pentingnya penerapan skeptisisme profesional.

Kata Kunci

Pendidikan, Pelatihan, Pengalaman, Skeptisisme Profesional Auditor, Kantor Akuntan Publik (KAP)

Teks Lengkap:

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