FATHONAH, NADYA (2018) PENGARUH INDEPENDENSI, INTEGRITAS, PROFESIONALISME, DAN SKEPTISISME PROFESIONAL TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR EKSTERNAL (STUDI EMPIRIS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (2MB) |
|
Text (BAB 1)
BAB 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (430kB) |
|
Text (BAB 2)
BAB 2.pdf Available under License Creative Commons Attribution Non-commercial. Download (558kB) |
|
Text (BAB 3)
BAB 3.pdf Available under License Creative Commons Attribution Non-commercial. Download (364kB) |
|
Text (BAB 4)
BAB 4.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (712kB) |
|
Text (BAB 5)
BAB 5.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (204kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis serta menguji pengaruh dari Independensi, Integritas, Profesionalisme serta Skeptisisme Professional terhadap Ketepatan Pemberian Opini oleh auditor eksternal, dalam hal ini yaitu Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Metode penelitian dalam penelitian ini yaitu metode asosiatif, dan penelitian ini termasuk kedalam jenis penelitian kuantitatif. Populasi dalam penelitian ini yaitu seluruh auditor yang bekerja di BPK-RI. Metode pengambilan sampel yang digunakan yaitu probability sampling dengan menggunakan teknik simple random sampling yaitu teknik pengambilan sampel secara acak tanpa memperhatikan strata dalam populasi. Dikarenakan adanya pembatasan oleh pihak BPK-RI, sampel yang dapat diteliti hanya sebanyak 55 auditor yang tersebar dalam 3 (tiga) AKN. Data yang digunakan dalam penelitian ini yaitu data primer, yaitu data yang diperoleh dari jawaban responden yang berasal dari kuesioner. Metode pengumpulan data menggunakan riset kepustakaan dan metode angket menggunakan kuesioner yang disebar dan diisi oleh responden yaitu auditor BPK�RI dengan bantuan skala Likert 4 (empat) poin. Analisis data dalam penelitian ini menggunakan pendekatan Partial Least Square (PLS) yang merupakan model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. Metode analisis data terdiri dari: (1) Analisis Outer Model, (2) Analisis Inner Model, dan (3) Uji Hipotesis, dalam penelitian ini yaitu Uji t. Hasil penelitian menunjukkan bahwa secara parsial: (1) Independensi memiliki pengaruh positif dan signifikan terhadap ketepatan pemberian opini oleh auditor BPK-RI, (2) Integritas tidak memiliki pengaruh yang signifikan terhadap ketepatan pemberian opini oleh auditor BPK-RI, (3) Profesionalisme memiliki pengaruh positif dan signifikan terhadap ketepatan pemberian opini oleh auditor BPK-RI, dan (4) Skeptisisme profesional memiliki pengaruh negatif namun tidak signifikan terhadap ketepatan pemberian opini oleh auditor BPK-RI. Kata Kunci : Independensi, Integritas, Profesionalisme, Skeptisisme Profesional, Ketepatan Pemberian Opini. This study aims to know and analyze also examine the influence of Independence, Integrity, Professionalism and Professional Skepticism on the Accurate Provision of Opinion by external auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). Research method in this research is associative method, and this research is included into quantitative research type. The population in this study is all auditors working in BPK-RI. Sampling method used is probability sampling by using simple random sampling technique that is random sampling technique without considering strata in population. Due to the limitation by the BPK-RI, the sample that can be studied is only 55 auditors spread in 3 (three) AKN. The data used in this research is primary data, that is data obtained from the respondent's answer derived from the questionnaire. Methods of data collection using literature research and questionnaire method using questionnaires that are disseminated and filled by respondents is auditor BPK-RI with the help of Likert scale 4 (four) points. Data analysis in this study using Partial Least Square (PLS) approach which is a model of Structural Equation Modeling (SEM) which is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing, in this research that is t Test. The results showed that partially: (1) Independence has positive and significant influence on the accuracy of opinion giving by BPK-RI auditor, (2) Integrity has no significant effect on the accuracy of opinion giving by BPK-RI auditor, (3) Professionalism has positive and significant influence on the accuracy of opinion giving by BPK-RI auditor, and (4) Professional skepticism has no significant negative effect on the accuracy of opinion giving by BPK-RI auditor. Keywords: Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Giving Opinion
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 22 Mar 2022 07:32 | ||||||||
| Last Modified: | 22 Mar 2022 07:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7391 |
Actions (login required)
 |
View Item |
