Culture of Ewuh Pakewuh dan Skeptisisme Profesional Does It Matter?

Abstract

The intention of this study is to examine the impact of ewuh pakewuh culture (Javanese culture) on the professional skepticism. Professional skepticism provides the foundation for decision-making when conducting an attestation engagement. On the other hand, ewuh pakewuh culture may impair or even increase the capability to maintain skepticism. This culture presents the dynamics on auditor’s engagement. The research data were obtained by distributing questionnaires to accounting students who had enrolled on auditing and auditing practice courses. The total sample used was 100 accounting students. Using simple linear regression, the results surprisingly show that ewuh pakewuh culture had a positive effect on the professional skepticism. The results also prove that the ewuh-pakewuh culture has a positive effect on the search of knowledge and suspension of judgment and has no effect on the questioning mind