THE INFLUENCES OF ETHICAL COMPETENCY, AND AUDIT RISK TOWARDS THE SKEPTISISME AUDITOR PROFESIONAL (The Empirical Study at Public Accountant in Jakarta)

Abstract

The objective of this research is to find out the influences of ethical, competency, and audit risk towards the Skeptisisme Auditor Profesional. This research is based on the previous reseach on the same theme as a reference, but, of course it has differentiations in these following matters: location, variables, population and samples, and the applied method of data processing.

According to this reseach, the variables of personal ethical has three dimensions both standart/norms, Ethical principles and ethical test’s; ethical, the variable competencie has management of change, personal credibility, global business partnership, human resource expertise, leading for result, building workforce, effectiveness, leveraging technicaland business, doing in the right way, fundamental, essential visionary, top 20 competencies, leading the business, leading people, building and sustaining relationship, adative capacity variable audit risk has faction of transaction and account Skeptisisme Auditor Profesional has deftness usage of carefully professional and circumspect, gathering and appraisal of audit evidence objectively.

The data in this research are about the perceptions of the auditor’s amount 120responders by filling out the distributed questionnaires. Sampling method is in convenience sampling. Data of 65 complete questionnaires is analyzed by linear regression method through SPSS version 17.0.

The correlation test in this research indicates the following results: there is an influence of Ethical (X1) towards Skeptisisme Auditor Profesional (Y) of 0.43, influence of compentencie (X2) towards Skeptisisme Auditor Profesional (Y) of 0.495, and influence of Audit Risk (X3) towards Skeptisisme Auditor Profesional (Y) of 0.683 %. There is an influence of Ethical (X1) towards compentencie (X2) 0f 0.499, an influence of compentencie (X2) toward audit risk (X3) of 0.514, and an influence of Ethical (X1) Audit risk(X3) of 0.412.

Result of the research simultaneously shows the influences of Ethical (X1), compentencie (X2) and Audit Risk (X3) towards Skeptisisme Auditor Profesional (Y) of .0.499

 The regression test shows a strong tendency with regression equation Y = - 8.128 + 0,06 X1 + 0,006 X2 + 0,2 X3 + 0,7.

Based on analysis result, the proposed hypothesis in this paper is acceptable that Ethical, Competencie, have not significant influensces towards Auditor’s Performance, except audit risk variable.

 

Key words : Ethical, Competencie, Audit Risk and Skeptisisme Auditor Profesional