PENGARUH KOMPETENSI, ETIKA, DAN SITUASI AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT

SYAPUTRA, AFIF RIDHO (2019) PENGARUH KOMPETENSI, ETIKA, DAN SITUASI AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT. S1 thesis, Fakultas Ekonomi.

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Abstract

Afif Ridho Syaputra. The influence of Competence, Skepticism and Independence on Accuracy Provision of Audit Opinion. Faculty of Economics, State University of Jakarta. 2019. The purpose of this research is to analyze The Influence of Competence, Ethics and Audit Situation on Accuracy Provison of Audit Opinion. Many factors that tested in this research are Competence, Ethics and Audit Situation as independent variables and Accuracy Provison of Audit Opinion as dependent variable. This research uses primary data with sample auditors who work in public accounting firms in East Jakarta. While the sampling method used simple random sampling method and obtained a sample of 100 auditors. This research uses multiple regression method to test the hypothesis at 5% significant. From the analysis performed in this research, it can be conclude that Competence, Ethics and Audit Situation have significant effect to the Accuracy Provision of Audit Opinion. Keywords: Competence, Ethics, Audit Situation, Accuracy Provision of Audit Opinion

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