Pengaruh Keahlian Audit, Pengalaman, Audit Judgment, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit (Studi Empiris Pada Kantor Akuntan Publik yang Terdaftar di IAPI Wilayah DKI Jakarta)

Dahlia Septianingsih, . (2021) Pengaruh Keahlian Audit, Pengalaman, Audit Judgment, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit (Studi Empiris Pada Kantor Akuntan Publik yang Terdaftar di IAPI Wilayah DKI Jakarta). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

	Text ABSTRAK.pdf Download (188kB)
	Text AWAL.pdf Download (1MB)
	Text BAB I.pdf Download (324kB)
	Text BAB II.pdf Restricted to Repository UPNVJ Only Download (612kB)
	Text BAB III.pdf Restricted to Repository UPNVJ Only Download (359kB)
	Text BAB IV.pdf Restricted to Repository UPNVJ Only Download (641kB)
	Text BAB V.pdf Download (290kB)
	Text DAFTAR PUSTAKA.pdf Download (406kB)
	Text RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (204kB)
	Text LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (5MB)
	Text ARTIKEL KL.pdf Restricted to Repository UPNVJ Only Download (461kB)

Abstract

This research is using quantitative study aim to see whether there are influence of audit expertise, experience, audit judgment, and audit situation on the accuracy of giving audit opinion. This study uses auditors who work in public accounting firms in the DKI Jakarta area as a sample. Sampling uses a random sampling method with 67 samples auditors who work in public accounting firms in the DKI Jakarta area. Testing the hypothesis in this study was used Multiple Linear Regression Analisys using SPSS analysis tool with a significant level of 0.05 %. The results of these tests indicate that (1) there is a significant effect between audit expertise on the accuracy of giving audit opinion, (2) there is a significant influence between experience on the accuracy of giving audit opinion, (3) there is a significant influence between audit judgment on the accuracy of giving audit opinion, and (4) there is no significant effect between the audit situation on the accuracy of giving audit opinion.

Item Type:	Thesis (Skripsi)
Additional Information:	No Panggil : 1710112045 Ketua Penguji : Dianwicaksih Arieftiara Penguji 1 : Andi Manggala Putra Penguji 2 (Pembimbing) : Wiwi Idawati
Uncontrolled Keywords:	audit expertise, experience, audit judgment, audit situation, accuracy of giving audit opinion
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Dahlia Septianingsih
Date Deposited:	14 Jan 2022 08:08
Last Modified:	14 Jan 2022 08:08
URI:	http://repository.upnvj.ac.id/id/eprint/11835

Actions (login required)

View Item