Table AI Gender as the respondent...

Table AI

Gender as the respondent characteristic
Number	Gender	Respondent	Percentage
1	Pria	71	57.73
2	Wanita	52	42.27
	Total	123	100
Education as the respondent characteristic
Number	Education	Respondent	Percentage
1	D3	14	11.38
2	S1	102	82.92
3	S2	7	5.70
4	S3	0	0
	Total	123	100
Auditor position as the respondent characteristic
Number	Auditor position	Respondent	Percentage
1	Partner	3	2.43
2	Senior auditor	29	23.58
3	Junior auditor	88	71.55
4	Others	3	2.44
	Total	123	100
Length of service as the respondent characteristic
Number	Length of service	Respondent	Percentage
1	1 to 5 years	98	79.67
2	5 to 10 years	13	10.57
3	> 10 years	12	9.76
	Total	123	100
Iteration 1 outer loading factor estimation result
Variable	Indicator	Outer loading value	Conclusion
Auditor independence	PP1	0.543	Significant
	PP2	0.58	Significant
	PP3	0.528	Significant
	II1	0.265972222	Not significant
	II2	0.164583333	Not significant
	II3	0.561111111	Significant
	II4	0.354166667	Significant
	PL1	−0.247	Not significant
	PL2	−0.154	Not significant
	PL3	−0.2	Not significant
	PL4	0.34375	Not significant
	GP1	−0.238	Not significant
	GP2	−0.481	Not significant
	GE1	0.293	Not significant
	GE2	−0.531	Significant
Auditor professionalism	AP1	0.493	Not significant
	AP2	0.695	Significant
	AP3	0.693	Significant
	KS1	0.388	Not significant
	KS2	0.598	Significant
	KS3	0.79	Significant
	KM1	0.731	Significant
	KM2	0.657	Significant
	KM3	0.554	Significant
	KP1	0.528	Significant
	KP2	0.493	Not significant
	KP3	0.483	Not significant
	HA1	0.572	Significant
	HA2	0.503	Significant
	HA3	0.467	Not significant
Skepticism	SP1	0.678	Significant
	SP2	0.774	Significant
	SP3	0.779	Significant
	SP4	0.723	Significant
	SP5	0.759	Significant
	SP6	0.753	Significant
	SP7	0.769	Significant
	SP8	0.709	Significant
	SP9	0.781	Significant
	SP10	0.763	Significant
Audit quality	KA1	0.015	Not significant
	KA2	0.455	Not significant
	KA3	0.776	Significant
	KA4	0.66	Significant
	KA5	0.754	Significant
	KA6	0.756	Significant
	KA7	0.409	Not significant
	KA8	0.807	Significant
	KA9	0.742	Significant
	KA10	0.725	Significant
	KA11	0.552	Significant
	KA12	0.719	Significant
	KA13	0.627	Significant
	KA14	−0.196	Not significant
	KA15	0.573	Significant

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Gender as the respondent characteristic
Number	Gender	Respondent	Percentage
1	Pria	71	57.73
2	Wanita	52	42.27
	Total	123	100
Education as the respondent characteristic
Number	Education	Respondent	Percentage
1	D3	14	11.38
2	S1	102	82.92
3	S2	7	5.70
4	S3	0	0
	Total	123	100
Auditor position as the respondent characteristic
Number	Auditor position	Respondent	Percentage
1	Partner	3	2.43
2	Senior auditor	29	23.58
3	Junior auditor	88	71.55
4	Others	3	2.44
	Total	123	100
Length of service as the respondent characteristic
Number	Length of service	Respondent	Percentage
1	1 to 5 years	98	79.67
2	5 to 10 years	13	10.57
3	> 10 years	12	9.76
	Total	123	100
Iteration 1 outer loading factor estimation result
Variable	Indicator	Outer loading value	Conclusion
Auditor independence	PP1	0.543	Significant
	PP2	0.58	Significant
	PP3	0.528	Significant
	II1	0.265972222	Not significant
	II2	0.164583333	Not significant
	II3	0.561111111	Significant
	II4	0.354166667	Significant
	PL1	−0.247	Not significant
	PL2	−0.154	Not significant
	PL3	−0.2	Not significant
	PL4	0.34375	Not significant
	GP1	−0.238	Not significant
	GP2	−0.481	Not significant
	GE1	0.293	Not significant
	GE2	−0.531	Significant
Auditor professionalism	AP1	0.493	Not significant
	AP2	0.695	Significant
	AP3	0.693	Significant
	KS1	0.388	Not significant
	KS2	0.598	Significant
	KS3	0.79	Significant
	KM1	0.731	Significant
	KM2	0.657	Significant
	KM3	0.554	Significant
	KP1	0.528	Significant
	KP2	0.493	Not significant
	KP3	0.483	Not significant
	HA1	0.572	Significant
	HA2	0.503	Significant
	HA3	0.467	Not significant
Skepticism	SP1	0.678	Significant
	SP2	0.774	Significant
	SP3	0.779	Significant
	SP4	0.723	Significant
	SP5	0.759	Significant
	SP6	0.753	Significant
	SP7	0.769	Significant
	SP8	0.709	Significant
	SP9	0.781	Significant
	SP10	0.763	Significant
Audit quality	KA1	0.015	Not significant
	KA2	0.455	Not significant
	KA3	0.776	Significant
	KA4	0.66	Significant
	KA5	0.754	Significant
	KA6	0.756	Significant
	KA7	0.409	Not significant
	KA8	0.807	Significant
	KA9	0.742	Significant
	KA10	0.725	Significant
	KA11	0.552	Significant
	KA12	0.719	Significant
	KA13	0.627	Significant
	KA14	−0.196	Not significant
	KA15	0.573	Significant

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