PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KINERJA AUDITOR PADA MASA PANDEMI COVID-19

Retno Aji Wibowo, NIM.: 17108040085 (2021) PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KINERJA AUDITOR PADA MASA PANDEMI COVID-19. Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of professional skepticism, independence and auditor experience on auditor performance during the Covid-19 pandemic. In this study, researchers used SEM-PLS in analyzing the variables. The sampling technique in this research is using purposive sampling technique. In distributing the questionnaire, the researcher used two methods, the first by email and the second by visiting the Public Accounting Firm (KAP) directly for the Yogyakarta area. The sample in this study are auditors who work in Public Accounting Firms (KAP) registered at the Indonesian Institute of Certified Public Accountants (IAPI). The results of this study indicate that professional skepticism has no significant positive effect on auditor performance. Meanwhile, independence has a significant positive effect on auditor performance and auditor experience has a significant positive effect on auditor performance.

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