Pengaruh Faktor-Faktor Personal terhadap Skeptisisme Profesional Auditor (Studi pada Auditor di Kantor Akuntan Publik Non Big 4 di Jawa Timur)

Larimbi, Dessy (2013) Pengaruh Faktor-Faktor Personal terhadap Skeptisisme Profesional Auditor (Studi pada Auditor di Kantor Akuntan Publik Non Big 4 di Jawa Timur). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor personal terhadap skeptisisme profesional auditor di Kantor Akuntan Publik (KAP) Non Big 4 di Jawa Timur. Faktor-faktor personal yang diuji dalam penelitian ini adalah tipe kepribadian, jenis kelamin auditor, dan pengalaman audit. Tipe kepribadian auditor diklasifikasikan berdasarkan Myers-Briggs Type Indicator (MBTI), pengalaman audit diukur dengan masa kerja auditor, dan skeptisisme profesional auditor diukur dengan skala skeptisisme profesional Hurtt (2010). Sampel dalam penelitian ini adalah auditor di Kantor Akuntan Publik (KAP) Non Big 4 di Jawa Timur yang dipilih menggunakan teknik pengambilan sampel yang mudah ( convenience sampling ). Instrumen penelitian yang digunakan adalah kuisioner. Data dalam penelitian ini dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe kepribadian INFP ( introvert , intuition , feeling , perceiving ), ENFJ ( extrovert , intuition , feeling , judging ), dan ESFP ( extrovert , sensing , feeling , perceiving ) berpengaruh terhadap skeptisisme profesional auditor. Penelitian ini juga menemukan bahwa pengalaman audit berpengaruh terhadap skeptisisme profesional auditor. Semakin banyak pengalaman seorang auditor, maka semakin tinggi skeptisisme profesionalnya. Selain itu, perbedaan jenis kelamin auditor di KAP Non Big 4 di Jawa Timur ternyata tidak berpengaruh pada skeptisisme profesional.

English Abstract

purpose of this study was tested impact of personal factors to auditor`s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor`s sex, and audit experience. Auditor`s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor`s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. results of this study indicate that INFP (introvert, intuition, feeling, perceiving), ENFJ (extrovert, intuition, feeling, judging), and ESFP ( extrovert, sensing, feeling, perceiving) personality type affects auditor`s professional skepticism. This study also found that audit experience affects auditor`s professional skepticism. more experience an auditor, higher professional skepticism. On o r hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

Item Type: Thesis (Magister)
Identification Number: TES/657.45/LAR/p/041305536
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endro Setyobudi
Date Deposited: 09 Jan 2014 09:25
Last Modified: 09 Jan 2014 09:25
URI: http://repository.ub.ac.id/id/eprint/159194
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