PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT PADA AUDITOR YANG BEKERJA DI KANTOR AKUNTAN PUBLIK (KAP) WILAYAH JAKARTA TIMUR

RUSTIKA, SITI LIZA (2019) PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT PADA AUDITOR YANG BEKERJA DI KANTOR AKUNTAN PUBLIK (KAP) WILAYAH JAKARTA TIMUR. S1 thesis, Fakultas Ekonomi.

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Abstract

Siti Liza Rustika. The Effect of Independence and Competency of Auditors on the Public Accounting Office (KAP) in East Jakarta. Final Project. Jakarta. Economic Education Study Program, Accounting Education Concentration, Faculty of Economics, Jakarta State University, 2019. This study aims to determine the effect of the Auditor's Independence and Competency Against the Certified Public Accountant (CPA) in East Jakarta based on valid and reliable data. The study was conducted in 10 CPA West Jakarta for Trial, and 10 CPA East Jakarta area for Final Test. The method used is the survey method. The affordable population in this study was 34 East Jakarta KAP and the sample used was 45 auditors who worked in 10 East Jakarta KAP using simple random sampling technique. Instrument used to obtain data on variable X1 (independence), X2 (competence), Y (accuracy of giving audit opinion) was measured using a questionnaire with a Likert scale. The results of data analysis showed that the data used were normally distributed (0.200> 0.05) and linear (X1 = 0.00 and X2 = 0.001 <0.05). The equation of multiple linear regression analysis in this study is Y '= 1.436 + 0.358X1 + 0.267X2. The results of this study indicate a significant effect between auditor independence and competence with the accuracy of giving audit opinions seen from the calculation of the F test with Fcount (32,469)> Ftable (3,220) and significance values (0,000 <0,05). Partially, there is an influence between independence (X1) and the accuracy of giving an audit opinion (Y) based on the calculation of t test with tcount (6.141)> t table (2.018) and there is a positive and significant influence between learning interest variables (X2) and achievement learning (Y) based on t test with thitung (3.441)> t table (2.018) and a simple correlation coefficient of 0.779. The results of the multiple correlation coefficient (R) of 0.607 which indicates the independence and competency of the accuracy of giving an audit opinion there is a strong relationship with the coefficient of determination 60.7%, so that the Y variable accuracy of audit opinion is determined by X1 independence variable and X2 competency of 60 , 7%. Keywords: Independence, Competence, Accuracy in Providing Audit Opinions

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