Widya Akuntansi dan Keuangan
Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan

PENGARUH SKEPTISME PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (STUDI EMPIRIS PADA KAP SE KOTA DENPASAR)

I.A Rayhita Santhi (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
09 Aug 2021

Abstract

This study aims to analyze the effect of professional skepticism on auditor dysfunctional behavior. The population in this study were 91 auditors registered with KAP in Denpasar City, from 91 questionnaires distributed, 80 questionnaires were returned and could be processed further. The result of this study is that professional skepticism has a negative and significant effect on auditor dysfunctional behavior.

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Journal Info
Widya Akuntansi dan Keuangan
Website

Abbrev

widyaakuntansi

Publisher

Universitas Hindu Indonesia

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya ...