External Stereotype Auditor's Profession For Internship Students

• Main Authors: Dery Halim Zhafir, Ardianto
• Format: Article PeerReviewed
• Language: English; Indonesian; English
• Published: IAEME Publication 2020
• Subjects: H Social Sciences; HF5601 Accounting; HJ9701-9940 Public accounting. Auditing
• Online Access: http://repository.unair.ac.id/105327/1/Ardianto_Karil%2004_External%20Stereotype.pdf; http://repository.unair.ac.id/105327/2/Ardianto_Peer%20Review004.pdf; http://repository.unair.ac.id/105327/3/Ardianto_Smilarity%2004_EXTERNAL%20STEREOTYPE.pdf; http://repository.unair.ac.id/105327/; http://www.iaeme.com/ijm/issues.asp?VType=11&IType=6&JType=ijm&PageNumber=4
• Institution: Universitas Airlangga

Professional imagery is a stereotypical that must be owned by an external auditor in its business to build professionalism. A positive image is one of the indicators that affects the performance of the public accountant firm (KAP). However, in its development, apprentice students who have seen direct performance auditors can assess the auditors differently. This image difference can further impact the performance quality of public accountant offices. The study aims to determine the difference stereotype of an external auditor by an apprentice student at a public accountant and a non-public accountant office, as well as the difference of stereotype External Auditor by an apprentice student and not an apprentice. The image of external auditors from various points of view can further provide a comprehensive reference. The research was conducted with a model dissemination questionnaire to accounting students. Hypothesis testing conducted with a different test using Mann Withney U test with the help of software SPSS version 20.Results showed that there were no significant differences between internships at the Public Accountant office and interns in non-public accountant office against stereotype External Auditor demonstrated with an assymptotic value of Significance 0.548 > 0.05. Meanwhile, the significant difference between apprentice students and not internships against stereotype External Auditor is indicated by the Significance assymptotic value of 0.000 < 0.05.Based on these results, the auditors ' image differences for interns and no internships are different. This study shows that external auditors need to maintain their image in order not to affect the performance of public accountant office in Indonesia.