International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 1 No. 3 (2023): June

THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM

Roza Mulyadi (Universitas Sultan Ageng Tirtayasa)
Haerul Ikhsan (Universitas Sultan Ageng Tirtayasa)
Helmi Yazid (Universitas Sultan Ageng Tirtayasa)

Article Info

Publish Date
29 Jun 2023

Abstract

The aim of this research is to analyze the effect of auditor experience, auditor workload, and auditor incentives on professional skepticism. The respondents in this study are auditors working in Public Accounting Firms in the DKI Jakarta region. This research utilizes primary data and a questionnaire to obtain information from the respondents using purposive sampling method. The analysis method used is Statistical Program for Social Science (SPSS) version 25. The results of this research indicate that the variables of auditor experience, auditor workload, and auditor incentives have been proven to have a significant influence on professional skepticism.

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Journal Info
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Website

Abbrev

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Publisher

PT. ZILLZELL MEDIA PRIMA

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...