THE INFLUENCE OF EXPERIENCE AND AUDITOR COMPETENCY ON THE AUDITOR SKEPTISM ATTITUDE (Empirical Study on KAP in BEKASI)

This study aims to determine how the Effects of Auditor's Experience and Competence on Auditor's Skepticism Attitudes at Auditors working in Public Accounting Firms in Bekasi City. The research method used in this study is associative descriptive analysis with Quantitative Methods. The statistical analysis used in this study is Validity Test, Reliability Test, Pearson Product Moment Correlation Analysis, Classical Assumption Test, Hypothesis Test using t test and F Test. Based on this analysis, it can be concluded that there is a significant effect of Auditor Experience on Auditor Skepticism . Whereas Auditor Competence has no effect on Auditor Skepticism Attitude