PENGARUH ETIKA PROFESI DAN SITUASI AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR

Prasetyo, Muzaki Andriawan (2012) PENGARUH ETIKA PROFESI DAN SITUASI AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Prasetyo, Muzaki Andriawan, 2012; The Influence Of Profesional Ethics and Audit situation Of Audit Opinion On Granting Accuracy. Departement of Accounting. Faculty of Economic. State University of Jakarta. Tutors; Marsellisa Nindito, SE.Akt, M.Acc and M. Yasser Arafat, SE, Akt. MM. Generally, the purpose of this research are: 1) To know whether Profesional Ethics have influence to Audit Opinion On Granting Accuracy , 2) To know whether Audit situation have influence to Audit Opinion On Granting Accuracy . This research represents the empirical test which used purposive sampling technics in data collection. Data were collected using a survey of 36 auditors at CPA Firms in South Jakarta. Data analysis conducted by using multiple regression analysis. The result obtained by linear regression analysis shows F calculated >3.3, which means the Profesional Ethics and Audit situation have influence simoultanously to Audit Opinion On Granting Accuracy , and then from partial test shows p value <0.05 showed that Profesional Ethics affects the Audit Opinion On Granting Accuracy. But the audit situation its not affect the Audit Opinion On Granting Accuracy because from partial test shows 0.08 > 0.05. the result have support the first hypothesis that Profesional Ethics have influence to Audit Opinion On Granting Accuracy. The second hypothesis is not support that Audit situation have not influence to Audit Opinion On Granting Accuracy.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Marsellisa Nindito, SE.Akt, M.Acc. Pembimbing II: M. Yasser Arafat, SE, Akt. MM.
Subjects: Ilmu Sosial (Social Science) > Adat Istiadat, Etiket Folklor (Customs, Etiquette, Folklore) > Etiket, Sopan Santun (Etiquette, Manners)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 15 Mar 2018 02:50
Last Modified: 15 Mar 2018 02:50
URI: http://repository.fe.unj.ac.id/id/eprint/3823

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