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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JPM17: Jurnal Pengabdian Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat GERVASI: Jurnal Pengabdian kepada Masyarakat J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Journal of Culture Accounting and Auditing REVIU: Accounting, Business & Organizations
Gunasti Hudiwinarsih
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Economics, Business,

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AUDITORS EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM Gunasti Hudiwinarsih
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.18

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 re- search 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 sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.
AUDITORS’ EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM Hudiwinarsih, Gunasti
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.18

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 re- search 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 sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.
Co-Authors Abdullah Khoir Riqqoh Agus Budiyanto, Richy Sugiono Ali Soebijanto Antony, Mayke Kristika Dica Fitrani, Laqma Djuwari Djuwari Firdaus, Yasmine Ira Purwanti Kartika Marta laqma dica fitrani Linda Purnamasari Metana, Nosy Yodi Muazaroh . Mustafida, Nurul Nur Rochmah, Nur Nurul Hasanah Uswati Dewi Prakosa, Iqbal Bagus Purnama Sari, Linda Putri, Erliana Djajanty Ramadhan, Setiawan Budi Rezza Arlinda Sarwendhi Soni Harsono Supriyati . Windy Aprilia Murty Yody Metana, Nosy