Ketepatan Pemberian Opini Audit: Kajian Berdasarkan Pengetahuan, Keahlian, Pengalaman Dan Kompetensi Auditor

Putra, I Gede Cahyadi; Sunarwijaya, I Ketut; Wati, Ni Wayan Aristiana

doi:10.26623/slsi.v18i2.2304

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Public trust and the integrity of financial markets depend significantly on the professionalism auditors use in carrying out their duties. (Putra et al, 2020) state that knowledge of accounting and auditing influences the accuracy of giving an audit opinion. Knowledge of accounting and auditing partially has a positive and significant effect on the accuracy of giving an audit opinion.…”

Section: Discussionmentioning

confidence: 99%

The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

Lely Indriaty

2024

Jurnal Akuntansi

View full text Add to dashboard Cite

This research aims to analyze the determinants that have effects on Audit Opinion Statements by independent auditors, namely: Auditor Education, Professionalism and Auditor Switching. This research is categorized as quantitative research with data collection methods using questionnaires for 60 independent auditors who work in eight Public Accounting Firms in Jakarta, Indonesia. Data was processed using Smart PLS version 3.00 to prove the hypothesis. The quality indicators of the questionnaire have passed the validity and reliability tests. The t-test results reveal that Auditor Education, Professionalism, and Auditor Switching partially have a positive and significant effect on Audit Opinion. The effect of Professionalism on Audit Opinion shows the lowest positive influence between the effect of Auditor Education and Auditor Switching on Audit Opinion. The main findings of this research reveal the lack of contribution of auditor professionalism in providing Audit Opinion Statements.

show abstract

Section: Discussionmentioning

confidence: 99%

The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

Lely Indriaty

2024

Jurnal Akuntansi

View full text Add to dashboard Cite

show abstract

“…The audit evidence will be used as the basis for the formulation of the auditor's opinion. [9] However, there are still deficiencies in one of the audit evidence indicators, namely the auditor's direct knowledge indicator which has the lowest actual score of 66.7% on the item auditor's direct knowledge question where the auditors at the East Bandung Public Accounting Firm believe that they do not fully have in-depth knowledge to examine any audit evidence obtained. This is following the phenomenon where the auditor does not provide an unqualified opinion for various reasons, such as insufficient audit evidence and the auditor does not have sufficient direct knowledge to examine the existing evidence.…”

Section: The Effect Of Audit Evidence On the Accuracy Of Giving Audit...mentioning

confidence: 99%

The Effect of Due Professional Care and Audit Evidence on The Appropriateness of Giving an Audit Opinion

Febriansyah

Oktaviana²

2023

ICOBEST

View full text Add to dashboard Cite

The auditor has an important role in the client's financial statements so that the auditor can produce an appropriate and quality audit opinion. The occurrence of cases of auditors giving inappropriate assessments or evaluations and audit opinions on the client's financial statements due to a lack of due professional care and audit evidence owned by the auditor. This study aims to determine how much influence due professional care and audit evidence have on the accuracy of giving an audit opinion. The research method used is quantitative research with descriptive and verification with a survey approach, which in this case seeks to describe and also interpret the influence between the variables to be studied and the aim is to present a structured and factual picture of the relationship between the variables studied. The sample used was 30 auditors from 6 Public Accounting Firms in the East Bandung area. The analysis used in this study is Multiple Linear Regression, Coefficient of Determination, Correlation Coefficient, and T-test with calculations using SPSS version 20 software. Based on this research, it can be concluded that due professional care and audit evidence has a positive and significant effect on the accuracy of giving audit opinions to auditors who work at the East Bandung Public Area Accounting Firm.

show abstract

Ketepatan Pemberian Opini Audit: Kajian Berdasarkan Pengetahuan, Keahlian, Pengalaman Dan Kompetensi Auditor

Cited by 2 publications

References 0 publications

The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

The Effect of Due Professional Care and Audit Evidence on The Appropriateness of Giving an Audit Opinion

Contact Info

Product

Resources

About