cover
Contact Name
Muhammad Haerdiansyah Syahnur
Contact Email
cesj@umi.ac.id
Phone
+6282220002290
Journal Mail Official
cesj@umi.ac.id
Editorial Address
https://jurnal.fe.umi.ac.id/index.php/CSEJ/editorial
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Center of Economic Students Journal (CSEJ)
ISSN : -     EISSN : 26218186     DOI : https://doi.org/10.56750/cesj
Core Subject : Economy,
CESJ : Center Of Economic Students Journal is an economics journal/article published and updated on a regular basis by students from the Faculty of Economics at UMI that aims to serve as a place to accommodate ideas, scientific studies, and studies, as well as a conduit of information for academic development. This publication contains scientific writings in the form of research results, theoretical studies and theoretical applications, conceptual ideas, new book reviews, bibliographies, and practical writings from students, all through the necessary editing process by the publisher without changing the substance according to the original text. Writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher.
Articles 1 Documents
Search results for , issue "Vol. 1 No. 1 (2018): Juli" : 1 Documents clear
PENGARUH ETIKA PROFESI, PENGALAMAN, DAN KOMPLEKSITAS TUGAS TERDAHAP SKEPTISME PROFESIONAL AUDITOR Dwi Febry Ramadhani; Hajering Hajering
Center of Economic Students Journal Vol. 1 No. 1 (2018): Juli
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.366 KB) | DOI: 10.56750/cesj.v1i1.85

Abstract

Penelitian ini bertujuan untuk menguji pengaruh etika profesi, pengalaman auditor dan kompleksitas tugas terhadap skeptisme pada Kantor Akuntan Publik di Makassar. Data dalam penelitian ini diperoleh dari masing-masing KAP di Kota Makassar yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 40 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel etika profesi dan pengalaman berpengaruh positif dan signifikan terhadap skeptisme profesional auditor. Variabel Kompleksitas Tugas berpengaruh negatif dan signifikan terhadap skeptisme profesional auditor.

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