Auditor skepticism: Papuan case

  • Victor Pattiasina Universitas Yapis, Papua, Indonesia
  • Anita Latuheru STIE Port Numbay, Papua, Indonesia
  • Dwita Fa’intan Ariani Universitas Yapis, Papua, Indonesia
Keywords: audit experience, independence, audit expertise, audit situation, professional skepticism


The current research aimed to know the influence of audit’s experience, independence, audit’s competence, audit’s situation, time budget pressure, and gender of the audit’s professional skeptic. This research was conducted at the BPKP agency of Papua, Indonesia. The sample was taken using a purposive sampling method with some criteria. The analysis’ technic used regression doubled linear analysis. According to the result of the partial test, it was found that independence, the audit’s situation, and gender had a positive influence on the audit’s professional skeptic. Audit’s experience, audit’s competence, and time budget pressure did not influence significantly to the audit’s professional skeptic.


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How to Cite
Pattiasina, V., Latuheru, A., & Ariani, D. (2019). Auditor skepticism: Papuan case. International Journal of Business, Economics & Management, 2(1), 1-10.