Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit

Revista Eletrônica da Faculdade de Direito de Franca

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Title Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit
 
Creator Christiani, Agnes Puji
Kurnia, Ratnawati
 
Description The purpose of this research is to determine the impact of between the auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.  This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis testing to determine whether any significant relationship between auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.  The result of hypothesis testing showed that professional skepticism, auditors, audit risk, the audit experience, expertise, and independence as simultaneously have significant influence to the accuracy of audit opinion by public accountant. Meanwhile, only audit experience and independence has significant influence to the accuracy of audit opinion by public accountant. Other three variables, which auditor’s professional skepticism, audit risk, audit expertise have no significant influence to the accuracy of audit opinion by public accountant.
Keyword: auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.
 
Publisher Universitas Multimedia Nusantara
 
Date 2012-06-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://ejournals.umn.ac.id/index.php/Akun/article/view/135
10.31937/akuntansi.v4i1.135
 
Source Ultimaccounting : Jurnal Ilmu Akuntansi; Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi; 22-44
ULTIMA Accounting; Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi; 22-44
2541-5476
2085-4595
 
Language ind
 
Relation http://ejournals.umn.ac.id/index.php/Akun/article/view/135/107
 
Rights Copyright (c) 2016 Jurnal Akuntansi
http://creativecommons.org/licenses/by-sa/4.0
 

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