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The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province)

Purpose: This study aims to prove empirically the influence of ethics, experience, and competence on auditors’ professional skepticism. Research Methodology: In testing the hypotheses, 63 auditors at BPKP Representative of Lampung Province took part in responding to the questionnaires distributed. The criteria for auditors sampled: 1). Auditors who are directly involved in the assignment, especially in the process of collecting and testing audit evidence, like audit team members, audit team leaders, audit supervisors and audit quality control, and 2). Auditors who are experienced in auditing for at least one year. Partial Least Square analysis method was used and processed with SmartPLS version 3.0 software and Microsoft office excel 2007 program. Results: As hypothesized, the results revealed that ethics, experience, and competence had a positive influence on auditor professional skepticism. Discussion, limitations, and recommendations for future research are discussed. Limitations: This research is limited only to the government auditors working at BPKP Representative of Lampung Province so that the research result can not be generalized to the auditor as a whole. The auditor's tight schedule caused the returning time of questionnaires to shift from the set timeline previously. The use of questionnaires also was the last limation in terms of inaccurate answers, dishonest answers, and missinterpreted questions. Contribution: This study is beneficial for BPKP Representative of Lampung in improving auditors' professional skepticism, as well as one of literature resources for conducting further studies. Keywords: Ethics, Experience, Competence, Auditors’ professional skepticism, Auditor
1-23
Panca Tirta Yasa, Yuliansyah Yuliansyah, Ninuk Dewi Kesumaningrum

Analisis evaluasi kebijakan publik bantuan tunai: studi kasus bantuan tunai di provinsi Lampung

Purpose: This study aimed to see the extent to which the public policy of cash assistance in Lampung Province can be appropriately realized and on target. Research methodology: In analyzing the evaluation of cash transfer public policies in Lampung Province, it was carried out using descriptive analysis methods, with      data collection applications using questionnaires and literature study. Result: The implementation of this policy is still not good, when viewed from public policy evaluation indicators. However, this policy has had a positive impact on the people who receive assistance. Limitation: The limitation of this study is the lack of data obtained. From the data obtained through the questionnaire, only 30 data were entered, while in the literature study the data obtained were only data in the form of the total amount of aid funds and the number of aid recipients. Contribution: This research is useful for Lampung and policy makers' people to see whether the implementation of the cash transfer policy has been implemented properly or not.
25-42
Ratna Atika Supriadi, Miranda Widya Astuti, Siti Darina, Iga Frediani, Theresia Nolince Pigai