FACTORS OF PUBLIC ACCOUNTANT SKEPTICISM: A STUDY OF MAIN AND SUPPORTING INDICATORS
Keywords:
professional accountant skepticism, financial statements, main factor, supporting factorsAbstract
Success in completing financial reports is closely related to the auditor's ability to complete tasks well precisely and with thoroughness which will make the quality of the report good. It is necessary to know clearly that in completing the report a professional accountant must be able to know well the conceptual framework for preparing financial reports. The aim of this research is to analyze the influence of critical thinking on documents, competence, ethics, verification of evidence, and asking questions about document information on skepticism and to examine the factor analysis of professional accountant skepticism. The population in this study were all professional accountants and the sample taken by convenience sampling was 30 accountants. The data collection technique uses a Likert scale questionnaire, the independent variable consists of five independent variables including Critical thinking about documents, competence, Ethics, Verification of evidence, and Asking questions about document information, and one dependent variable is Skepticism of Professional Accountants. and data analysis techniques used multiple linear regression and factor analysis. The results obtained show that there is an influence of each variable competency, ethics, and asking questions about document information, thus component 1 will be given the name main factors and component 2 only consists of document verification thus being given the name supporting factors. Thus, it is known that the quality of financial reports is greatly influenced by the skepticism of public accountants and these two factors cannot be separated from the preparation and authenticity of completing financial reports. This is also one of the assessments of partners' trustworthiness in determining accountants in their company.
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