Pengaruh Skeptisme Profesional, Pengalaman Auditor, Keahlian Audit, dan Independensi Terhadap Ketepatan Pemberian Opini oleh Auditor (Studi Empiris Pada Kantor Akuntan Publik di Kota Surakarta dan Daerah Istimewa Yogyakarta)

Marheni, Lisa and -, Drs. Yuli Tri Cahyono , M.M., Akt., CA (2018) Pengaruh Skeptisme Profesional, Pengalaman Auditor, Keahlian Audit, dan Independensi Terhadap Ketepatan Pemberian Opini oleh Auditor (Studi Empiris Pada Kantor Akuntan Publik di Kota Surakarta dan Daerah Istimewa Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of professional skepticism, auditor experience, audit expertise, and independence to the accuracy of giving opinion by the auditor. The sample in this research is 39 auditors who work on KAP in Surakarta City and Yogyakarta Special Region. The sampling method used in this research is convenience sampling. The analysis technique used is multiple linear regression analysis with the help of SPSS version 23. The results of the study show that professional skepticism, audit expertise, and independence have a significant effect on the accuracy of the opinion of the auditor, while the auditor's experience has no effect (statistically insignificant) on the accuracy of the opinion by the auditor.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: accurate giving of opinion by auditor, professional skepticism, auditor experience, audit expertise, and independence
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LISA MARHENI
Date Deposited: 11 Aug 2018 08:01
Last Modified: 11 Aug 2018 08:01
URI: http://eprints.ums.ac.id/id/eprint/65996

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