PENGARUH KUALITAS BUKTI AUDIT, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT

Wijaya, Stella (2024) PENGARUH KUALITAS BUKTI AUDIT, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT. Masters thesis, Universitas Tarumanagara.

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Abstract

Analisis ini dilakukan dengan maksud menilai korelasi antara kualitas bukti audit, kompetensi serta independensi terhadap ketepatan pemberian opini audit. Analisis yang dilakukan bersifat kualitatif dan menggunakan metode pengambilan sampel purposive sampling. Kuesioner dibagikan kepada auditor yang bekerja di KAP dengan tingkat posisi minimal senior auditor. Pengolahan data dilakukan dengan menggunakan Regresi Linier Berganda. Responden terdiri dari 35 KAP dengan 70 orang auditor. Penelitian menunjukkan bahwa bukti audit dan independensi memiliki pengaruh positif terhadap ketepatan pemberian opini audit dan kompetensi memiliki pengaruh negatif terhadap ketepatan pemberian opini audit. Kata Kunci: Kualitas Bukti Audit, Kompetensi, Independensi dan Ketepatan Pemberian Opini Audit The purpose of analysis was to evaluate corelation audit evidence, competence and independence of the accuracy of audit opinion. The analysis conducted was qualitative and used a purposive sampling method . The questionnaire was distributed to auditors working at KAP with lowest level as a senior auditor. Data processing is completed by Multiple Linear Regression. Respondents consisted 35 KAP with 70 auditors. Finding show’s audit evidence and independence have a positive affect to accurate audit opinion and competence has a negative affect to accurate audit opinion. Keywords : Quality of Audit Evidence, Competence, Independence and Accuracy of Audit Opinion

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 16 May 2025 02:54
Last Modified: 16 May 2025 02:54
URI: http://repository.untar.ac.id/id/eprint/46822

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