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Age Towards Auditor Professionalism

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CHAPTER I
INTRODUCTION

I.1. Research Background
Professionalism, according to the Merriam-Webster Dictionaries, is defined as the conduct, aims, or qualities that characterize or mark a profession or a professional person. It is also defined profession as a calling requiring specialized knowledge and often long and intensive academic preparation. The definitions above imply that there are many characteristics that a professional should have such as, specialized knowledge, competency, honesty and integrity, accountability, self-regulation, and also image.
Those characteristics above can be accomplished if there is ethics. Many professionals of the same field form the association that will develop the professional ethic for the profession itself. …show more content…

Research Objectives
The objectives of this thesis are to provide empirical evidence regarding:
a. The effect of working atmosphere towards auditor professionalism
b. The effect of age towards auditor professionalism

I.5. Research Benefits
This research has several benefits, which are:
a. For the researcher: The research will help the researcher to understand the factors that might affect the professionalism of auditor psychologically. It will also help the researcher to fulfill one of the requirements to complete the study.
b. For the third parties: The research will help to increase the awareness of the importance of the auditors’ psychology state for optimum working result. It is important so that the management of the accounting firm know how to motivate the auditors under their name CHAPTER II
LITERATURE REVIEW

II.1. Auditor Independence and Independence Commitment
According to Financial Times Lexicon, auditor independence can be defined as a reference to the independence of internal or external auditors from parties that might have financial interest in the business being audited. Independence is partly synonymous with honesty, integrity, courage, and character. It means that the certified public accountant will tell the truth as they see it, and will permit no influence, financial, or sentimental, to turn them from that course (Carey, 1946 cited in Scheutze, …show more content…

 Classificatory function which assigns cases in the raw qualitative data and classify them into one of the given typology categories.
 Explanatory function places data in relevant categories which allow the researcher to compare and assess the data consistencies and relevancies with the theory used.
Hermeneutics is analysis method that is done by interpreting. It is known in the late 18th and early 19th centuries as human understanding theory through Friedrich Schleiermarcher and Wilhelm Dilthey. This analysis sees the meaning for the source in situation rather than the objective meaning. The analysis method construct the meaning of the text from the background and the situation.
Both analysis methods are suitable for the research because the Topology method will used to categorized the data based on the category sets for the sources or interviewee then the researcher will see the situation of the problem form the point of view of the sources. After that, the data from the interviewee will be compiled and compared to conclude the

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