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pengaruh skeptisisme profesional, kompetensi, independensi, etika, dan pengalaman auditor terhadap ketepatan pemberian opini audit

Cornelia, Lia (2018) pengaruh skeptisisme profesional, kompetensi, independensi, etika, dan pengalaman auditor terhadap ketepatan pemberian opini audit. Bachelor Thesis thesis, Universitas Multimedia Nusantara.

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Abstract

The purpose of this research is to obtain empirical evidence about the effect of professional skepticism, competence, independence, ethics, and auditor’s experience towards accuracy of granting audit opinion. Financial audit performed by an independent auditor to enhance the degree of confidence of users by express an audit opinion on the fairness of the financial statement. Therefore, the audit opinion has given should be appropriate. The object of this research are senior auditors, audit managers, and partners who work in public accounting firms in the area of Jakarta and Tangerang. The method of primary data collection was done by distributing questionnaires. Sampling was done by using a convenience sampling method, and total samples are 106 respondents. The data analysis technique used in this study is the technique of multiple regression analysis. The result of this research are (1) professional scepticism has a significant positive effect towards accuracy of granting audit opinion, (2) competence does not have positive effect towards accuracy of granting audit opinion, (3) independence has a significant positive effect towards accuracy of granting audit opinion, (4) ethics does not have positive effect towards accuracy of granting audit opinion, (5) auditor’s experience has a significant positive effect towards accuracy of granting audit opinion, (6) Professional scepticism, competence, independence, ethics, and auditor’s experience have a significant effect towards accuracy of granting audit opinion.

Item Type: Thesis (Bachelor Thesis)
Uncontrolled Keywords: accuracy of granting audit opinion, auditor’s experience, competence, ethics, independence, professional skepticism
Subjects: H Social Sciences
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 02 Apr 2019 04:44
Last Modified: 02 Apr 2019 04:44
URI: http://kc.umn.ac.id/id/eprint/5637

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