Mutia, Suwardi (2021) PENGARUH KOMITMEN PROFESIONAL, SKEPTISISME PROFESIONAL, PENGALAMAN AUDIT, DAN PERTIMBANGAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Wilayah DKI Jakarta dan Bekasi). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh Komitmen Profesional, Skeptisisme Profesional, Pengalaman Audit, dan Pertimbangan audit terhadap Ketepatan Pemberian Opini oleh Auditor pada Kantor Akuntan Publik Wilayah DKI Jakarta dan Bekasi. Penelitian ini menggunakan jenis penelitian asosiatif kausal dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda Structural Equation Model – Partial Least Square (SEM - PLS) dengan bantuan software Smart PLS 3. Populasi pada penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Wilayah DKI Jakarta dan Bekasi. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian adalah data primer. Teknik pengumpulan data dengan menggunakan metoda survei berupa kuesioner. Pengujian hipotetsis menggunakan uji t – statistic (boostrapping). Hasil penelitian membuktikan bahwa (1) Komitmen Profesional berpengaruh positif siginifikan terhadap Ketepatan Pemberian Opini oleh Auditor; (2) Skeptisisme Profesional tidak berpengaruh terhadap Ketepatan Pemberian Opini Oleh Auditor; (3) Pengalaman Audit tidak berpengaruh terhadap Ketepatan Pemberian Opini Oleh Auditor; (4) Pertimbangan audit tidak berpengaruh terhadap Ketepatan Pemberian Opini Oleh Auditor. The purpose of this study was to examine whether the effect of Professional Commitment, Professional Skepticism, Audit Experience, and Audit Judgment on the Accuracy of Giving Opinions by Auditors at the DKI Jakarta and Bekasi Public Accounting Firms. This study uses causal associative research with a quantitative approach, which is measured using the Structural Equation Model - Partial Least Square (SEM - PLS) method with the help of Smart PLS 3 software. and Bekasi. The sample was determined based on the purposive sampling method, with a total sample of 100 respondents. The data used in this research is primary data. Data collection techniques using a survey method in the form of a questionnaire. Hypothesis testing using t-statistic test (bootstrapping). The results of the study prove that (1) Professional Commitment has a significant positive effect on the Accuracy of Giving Opinions by the Auditor; (2) Professional Skepticism does not affect the Accuracy of Giving Opinion by the Auditor; (3) Audit Experience does not affect the Accuracy of Giving Opinion by the Auditor; (4) Pertimbangan audit does not affect the Accuracy of Giving Opinion by the Auditor.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Komitmen Profesional, Skeptisisme Profesional, Pengalaman Audit, Pertimbangan Audit, Ketepatan Pemberian Opini Audit. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mutia Suwardi | ||||||||
| Date Deposited: | 22 Dec 2021 00:56 | ||||||||
| Last Modified: | 22 Dec 2021 00:56 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5001 |
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