E-JURNAL AKUNTANSI
Vol 18 No 1 (2017)

PENGARUH KOMPLEKSITAS AUDIT DAN SKEPTISME PROFESIONAL AUDITOR PADA PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT

Ni Made Indri Septiani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sukartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
16 Jan 2017

Abstract

Professional conduct public accountant one of which is in the form of deviant behavior in the audit avoid commonly called the audit dysfunctional behavior. Audit dysfunctional behavior is any action taken in the implementation of the auditor's audit program that can degrade the quality audit. This study aimed to demonstrate empirically the effect of the complexity of the audit and the auditor's professional skepticism in the audit acceptance of dysfunctional behavior in the public accounting firm in Bali. The samples taken by 62 auditors. Samples were selected by using purposive sampling method, the sampling using specific criteria. The data collection is done by questionnaires. The analysis technique used is the Multiple Linear Regression Analysis. The results showed that the variable complexity of the audit  have positive effect on the acceptance of dysfunctional behavior audit and the auditor's professional skepticism variables have negatively influence the acceptance of dysfunctional audit behavior.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...