PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia)

FADLIYAH, ASTRI (2018) PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to demonstrate empirically the effect of auditor’s integrity, independence, and professionalism to the accuracy of giving audit opinion. This research used primary data by distributing questionnaires to 100 auditors as a research object (the respondents) in The Audit Board Of The Republik Of Indonesia, Central Jakarta. Data were analyzed by using multiple linear regression analysis using SPSS 21. The results of this research showed that partially the integrity and professionalism of the auditor did not affect on accuracy of giving audit opinion, while on the independence there was a significant influence to the accuracy of giving an audit opinion on The Audit Board Of The Republik Of Indonesia, Central Jakarta. Keywords: integrity, independence, professionalism of auditors, accuracy of giving audit opinion Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh integritas, independensi, dan profesionalisme auditor terhadap ketepatan pemberian opini audit. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada 100 auditor sebagai objek penelitian (responden) di Badan Pemeriksa Keuangan Republik Indonesi, Jakarta Pusat. Data di analisis dengan menggunakan analisis regresi linear berganda dengan menggunakan SPSS 21. Hasil uji dari penelitian ini menyatakan bahwa secara parsial variabel integritas dan profesionalisme auditor tidak berpengaruh terhadap variabel ketepatan pemberian opini audit. Sedangkan pada variabel independensi terdapat pengaruh signifikan terhadap ketepatan pemberian opini audit pada Badan Pemeriksa Keuangan Republik Indonesia, Jakarta Pusat. Kata kunci: integritas, independensi, profesionalisme auditor, ketepatan pemberian opini audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 468
NIM: 43214010301
Uncontrolled Keywords: integritas, independensi, profesionalisme auditor, ketepatan pemberian opini audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Dec 2018 07:52
Last Modified: 07 Jan 2019 06:46
URI: http://repository.mercubuana.ac.id/id/eprint/46078

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