Pradana, Caesar Bagus (2025) Pengaruh Skeptisme dan Pengalaman Auditor Terhadap Audit Judgement. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
This study aims to analyze the effect of skepticism and auditor experience on audit judgment. Auditor skepticism is a critical attitude and professional doubts in assessing audit evidence, while auditor experience reflects the level of understanding and skills obtained during the audit task. The research method used is a survey of auditors at public accounting firms, with data analysis using multiple linear regression. The results showed that auditor skepticism has a positive and significant effect on audit judgment. Similarly, auditor experience significantly improves the quality of the auditor's ability to make audit decisions. These findings emphasize the importance of developing skepticism and increasing the experience of auditors in order to improve the quality of audit judgement. This research is expected to provide practical implications for public accounting firms in order to strengthen auditor professionalism through skepticism training and management of work experience.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Caesar Bagus Pradana | ||||||||
| Date Deposited: | 21 Jul 2025 07:24 | ||||||||
| Last Modified: | 21 Jul 2025 07:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40281 |
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