BAHTIAR, RAKHMAT (2012) PENGARUH BUKTI AUDIT, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP OPINI AUDIT PADA KAP DI JAKARTA BARAT DAN SELATAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The method used in this study is causal research methods with associative hypothesis, which is a method of research used to determine the effect of one or more variables to the specific variables that are causal. In this study there are three independent variables (independent variables) that the audit evidence, competence and independence of auditors and one dependent variable (dependent variable), the audit opinion. This study aims to analyze and determine the effect of Evidence Audit, Auditor Independence and Competence of Audit Opinion. The sample used by 75 respondents that auditors found on KAP in West and South Jakarta. As for answering the research hypotheses using multiple regression analysis, having previously performed a classic test of this assumption. Based on these results we can conclude that. Partially contained a significant effect between the Audit Evidence (X1) and Independence (X2) with the Audit Opinion (Y) This proves that the audit evidence and determine the independence of the audit opinion. But there is no partial significant effect between competence (X3) on the audit opinion (Y). The research results while there is a significant influence Simultaneous between Audit Evidence (X1), Independence (X2), Auditor Competence (X3) with the Audit Opinion (Y) as indicated by the calculated F value of 104.340 with a probability of 0.000. Because the probability is much smaller than 0.05. This proves that the audit evidence
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 035 |
| Call Number: | SE/32/12/035 |
| NIM/NIDN Creators: | 43208010075 |
| Uncontrolled Keywords: | Audit opinion, competence, independence, audit evidence |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 15 Mar 2012 12:15 |
| Last Modified: | 02 Dec 2025 02:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20256 |
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