Translation and Validation of Hurtt’s Professional Skepticism Scales for Indonesian Context

Administering questionnaire in different countries require adjustment of instrument especially when the original instrument has different language with respondent. I translate Hurtt’ professional skepticism scale, this scales was early developed and I validate the scale in Indonesian Context. Back translation procedure was performed with 25 lecturers from English, Psychology and Accounting department. The result, describe  that from the aspect of clarity of language and practical pertinence, the translated version is in satisfactory condition. Factor analysis also used to validate the measure, suggested that 7 factors test of sphericity was significant and appropriate. This result is different from Hurt’ scale where comprises 6 dimensions.   The correlation between skepticism with truthfulness is -0.353, and significant showing that there are significant relationship between skepticism and truthfulness. The relationship between skepticism and risk assessment showing that skepticism as measured by Hurtt’ are significant but its value is lower than the relationship between truthfulness and risk assessment.