Pengaruh Skeptisme Profesional, Independensi, Etika, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Auditor (Studi Empiris Pada Auditor Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Kurniawan, Chandra and -, Drs. Atwal Arifin, M.Si., Akt., CA (2018) Pengaruh Skeptisme Profesional, Independensi, Etika, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Auditor (Studi Empiris Pada Auditor Kantor Akuntan Publik di Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is intended to analyze the effect of the professional scepticism, independence, ethics, and auditor’s experience on the accuracy in giving opinion by the auditor. The population in this research are all auditors working in the public accounting firm in Surakarta and Yogyakarta. The sampling method was done by using convenience sampling. The number of samples collected as many as 43 auditors. The data analyze technique in this research using multiple regression analysis with SPSS program version 19.The results of this research showed that the the professional scepticism, independence, and auditor’s experience have significantly effect on the accuracy in giving opinion by the auditor, while the ethics does not an affect on the accuracy in giving opinion by the auditor.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: skeptisme profesional, independensi, etika, pengalaman auditor, ketepatan pemberian opini auditor
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CHANDRA KURNIAWAN
Date Deposited: 17 Jul 2018 04:00
Last Modified: 17 Jul 2018 04:00
URI: http://eprints.ums.ac.id/id/eprint/63440

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