KETERAMPILAN DAN PENGETAHUAN PROFESIONAL YANG DIBUTUHKAN LULUSAN AKUNTANSI UNTUK MENJADI PEMERIKSA: PERSEPSI PEMERIKSA EKSTERNAL

Abstract

This research aims to examine the perceptions of external auditors on skills and professional knowledge required for accounting graduates to become auditors on the BPK RI. This research also analyzed the differences in perceptions between groups in term of the external auditors of gender, type of representation, role, job title, education and experience. This research was conducted through a questionnaire survey method to the auditors on the representation of BPK RI. The samples used in the research were 363 respondents. Skills and professional knowledge variables of this study were measured using 21 items skills and 24 items professional knowledge. The results showed that the skills of honesty, teamwork, and continuous learning are perceived as important or very important to become auditor by BPK RI’s auditors. The results also indicate that some professional knowledge considered necessary or very necessary to become auditor such as Auditing, Accounting and Financial Reporting Standards, and Microsoft Office Programs (Word, Excel, etc.). Most of the test results differing perceptions of the external auditors skills and professional knowledge required of accounting graduates to become auditors in terms of gender, type of representation, role, job title, education, and experience showed no difference on perception of auditors. External auditors only have differences in perception on the required professional knowledge of accounting graduates to become auditors who evaluated from representative types