PENGARUH SKEPTISME PROFESIONAL AUDITOR DAN KOMPETENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK (Studi Empiris pada KAP Wilayah Jakarta Timur)

Andini, Khairunnisa (2012) PENGARUH SKEPTISME PROFESIONAL AUDITOR DAN KOMPETENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK (Studi Empiris pada KAP Wilayah Jakarta Timur). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Khairunnisa Andini, 2011; The Influence of Auditor Professional Scepticism and Competency to Accuracy of Audit Opinion by Public Accountant Generally, the purposes of this research are: 1) To know whether auditor’s professional scepticism influences the accuracy of audit opinion by public accountant, 2) To know whether competency influences the accuracy of audit opinion by public accountant. This research represents the empirical test by using purposive sampling technics in data collection. The data were collected using a survey of 33 auditors at CPA Firms in East Jakarta. Data analysis is conducted by using multiple regression analysis. Results of hypothesis examination indicates that Auditor’s Professional scepticism influences the Accuracy of Audit Opinion and Competency does not influence the Accuracy of Audit Opinion by Public Accountant.

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