Rahma Aulia, . (2024) PENGARUH INTEGRITAS, INDEPENDENSI, SKEPTISISME PROFESIONAL DAN SITUASI AUDIT TERHADAP PEMBERIAN OPINI AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative research aims to determine and analyze the influence of integrity, independence, professional skepticism and audit situation on providing audit opinions. This research was conducted on auditors who worked at the Auditorat Utama Keuangan Negara (AKN) I, BPK RI. Sampling used the cluster proportional sampling technique which ultimately resulted in a sample of 52 auditors. This research was tested using SEM-PLS method with SmartPLS 4 software. The results of this test show that integrity and independence have a positive effect on providing an audit opinion, while professional skepticism and audit situation have no effect on providing an audit opinion.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112094] [Pembimbing: Agus Maulana] [Penguji 1: Akhmad Saebani] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Integrity, Independence, Professional Skepticism, Audit Situation, Providing Audit Opinion |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rahma Aulia |
| Date Deposited: | 21 Mar 2024 09:20 |
| Last Modified: | 21 Mar 2024 09:20 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27891 |
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