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.

Text Stella Wijaya 126232051 JA.pdf Download (516kB)

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:	https://repotest.untar.ac.id/id/eprint/46822

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