AUDITORS’ EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM
ABSTRACT: 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 analysis used in this research is a linear regression while
the data were collected by distributing the questionnaires to the auditors
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 experience, competency, and independency
influence significantly toward auditor professionalism. However, experience and
independency have no effect significantly on their professionalism. On the
contrary, competency influences significantly and positively toward the auditor
professionalism.
Author: Gunasti Hudiwinarsih
Journal Code: jpakuntansigg100024
