PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR

Fajarwati, Diana and Sutrisno, Sutrisno (2014) PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR. JRAK: Jurnal RIset Akuntansi dan Komputerisasi, 5 (2). pp. 1-15. ISSN 2581-2343

	Text 4. 2014-JRAK Vol 5 No 2_Pengaruh Pengalaman Keahlian Situasi.pdf Download (241kB)
	Text 4. PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR ( Studi kasus pada KAP di Bekasi).pdf Download (3MB)

Official URL: https://jurnal.unismabekasi.ac.id/index.php/jrak/a...

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, the audit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion, while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise, ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by the auditor's professional skepticism positive effect while the audit situation and significant precision giving the auditor's opinion by the auditor's professional skepticism.

Item Type:	Article
Keywords / Kata Kunci:	experience , expertise , audit situation , ethics , gender , precision giving the auditor's opinion , the auditor's professional skepticism .
Subjects:	Audit Etika
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Mr. Pustakawan Fekon
Date Deposited:	12 Jun 2023 07:18
Last Modified:	12 Jun 2023 07:18
URI:	http://repository.unismabekasi.ac.id/id/eprint/2848

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