Analisis Skeptisme Profesional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor

Irdianty, Arisaning and Marwah, Yusuf and FAISOL, FAISOL Analisis Skeptisme Profesional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor. Jurnal Akuntansi dan Ekonomi (JAE), 5 (2). pp. 1-13. ISSN 2541-0180

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Abstract

This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) professional ethics has a significant effect on the accuracy of auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4)Experience has significant effect on accuracy of auditor's opinion.

Item Type: Article
Subjects: 550 Economics > 562 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1-Akuntansi
Depositing User: Dr. Faisol
Date Deposited: 27 Apr 2021 05:28
Last Modified: 23 Dec 2021 23:34
URI: http://repository.unpkediri.ac.id/id/eprint/3520

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