Elasticity Measurement Of Local Taxes And Charges In Forecast Of Own-Source Revenue (PAD) Of Provincial Government In Indonesia

Keywords: audit experience, independence, audit expertise, audit situation, professional skepticism

Abstract

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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