Authors:

Dhaniar Waghmi Pratami, I Ketut Budiartha

Abstract:

“Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor’s professional skepticism. Keywords: Independence, leadership, professional audit skepticism.”

Keywords

Independence, leadership, professional audit skepticism.

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-48222

Published

2019-07-10

How To Cite

PRATAMI, Dhaniar Waghmi; BUDIARTHA, I Ketut. Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor.E-Jurnal Akuntansi, [S.l.], v. 28, n. 1, p. 722 - 747, july 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-48222. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v28.i01.p28.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License