Pengaruh Independensi Auditor, Kompetensi Auditor Dan Pengalaman Auditor Terhadap Skeptisme Profesional Auditor (Studi Empiris Pada KAP Kota Semarang dan Yogyakarta)

This study aims to analyze the influence of auditor independence, competence and experience of auditors to professional skepticism of auditors at KAP Kota Semarang and Yogyakarta. This research was conducted using survey method with questionnaire. The population in this study are all auditors working on Public Accounting Office (KAP) Semarang and Yogyakarta. The number of samples in this study were 36 respondents. Sampling method used convenience sampling technique. Data analysis was done by using multiple linear regression model. Based on the results of data analysis can be concluded that the variable independence has no influence on professional skepticism. This is indicated by the level of significance > p-value 0.05 ie of 0.871. While the competence variables affect the professional skepticism. It shows the level of significance p-value 0.05 that is 0.953. Test results significantly indicate that auditor competence has an effect on professional skepticism of auditor but auditor independence and auditor experience have no effect on professional skeptic of auditor