PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT

Irawan, Yanuar Eko (2012) PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Yanuar Eko Irawan. 2011. "The Effect of Professionalism and Independence Auditor of Audit Opinion on Granting Accuracy". Department of Accounting Faculty of Economics, State University of Jakarta. Professional auditors and independent auditors who are providing services to the general public, especially in the field of audit of financial statements made by his client with a reference contained in the Public Accountants Professional Standards (SPAP) and are not in favor of certain parties and pressure. This is important so that reports generated by the auditors are not misled by the users of the audit report. In order to give a good opinion, an auditor must have a good attitude and professionalism of a high level of independence. Factors that influence the accuracy of audit opinion professionalism and independence of which is owned by an auditor. Therefore, the issues examined in this study were: (1) What is the professionalism and independence of the auditor simultaneously have an influence on the accuracy of audit opinion (2) What is the professionalism and independence of the auditor partially influence the accuracy of the audit opinion. The population of this study is the auditor who worked on seven Firm in Jakarta. The sample this research is that there are 45 auditors on 7 KAP. For the method of data collection was conducted by questionnaire. The collected data were analyzed with descriptive analysis techniques and statistical analysis. Sampling using a purposive sampling method, and analysis of research data using multiple regression analysis using SPSS version 16.0. Results showed that simultaneous professionalism and independence of the significant effect on the accuracy of audit opinion and the partial results indicate that the professionalism and independence of the variables significantly influence the accuracy of the audit opinion. While the coefficient of determination shows that jointly contribute to the professionalism and independence of the dependent variable (accuracy of audit opinion) by 24.6% while the remaining 75.4% influenced by other factors outside the model. Based on this research can be concluded that the professionalism and independence simultaneously or partial effect on the accuracy of the audit opinion.

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