PENGARUH ETIKA PROFESI, KECERDASAN INTELEKTUAL, DAN PENGALAMAN TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi kasus Pada Kantor Akuntan Publik (KAP) Di Jakarta Barat)

UTAMI, VIDYA INDRYANI (2019) PENGARUH ETIKA PROFESI, KECERDASAN INTELEKTUAL, DAN PENGALAMAN TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi kasus Pada Kantor Akuntan Publik (KAP) Di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The role of the auditor in giving an opinion on the financial statements isessential. The audit opinion is an opinion on the fairness of thepresentation of the financial statements of the company where the auditor conduct an audit. SPAP (2011 : PSA 29 SA seksi 508) Stating that the audit report should include a statement of opinion on the financial statements as a whole, or an assertion that such statements can not be given, the reason must be stated. There are five opinion that may be given by a public accountant to the financial statements audited. That opinion that : 1.Unqualified Opinion, 2.Unqualified Opinion with Explanatory Languange, 3.Qualified Opinion, 4.Adverse Opinion, 5.Disclaimer of Opinion In general the purpose of this study is to determine whether the influence of professional ethics, intellectual intelligence and the experience of auditors have a significant influence on the accuracy of giving audit opinions. This study uses primary data collected through questionnaires sent to KAP in West Jakarta. The results indicate that intellectual intelligence does not have a significant influence on the accuracy of the audit opinion, while professional ethics and auditor experience have a significant effect on the accuracy of the audit opinion. Keywords: ethics, intellectuality, audit experience, the accuracy of audit opinion Peran auditor dalam memberikan opini atas laporan keuangan sangatlah penting. Opini audit merupakan opini tentang kewajaran penyajian laporan keuangan perusahaan tempat auditor melakukan audit. Tujuan dari proses adalah menghasilkan proses audit. Menurut Standar Akuntan Publik (2011 : PSA 29 SA seksi 508) Terdapat lima pendapat yang mungkin diberikan oleh akuntan publik atas laporan keuangan yang diauditnya, pendapat tersebut yaitu : (1) Pendapat wajar tanpa pengecualian, (2) Pendapat wajar tanpa pengecualian dengan bahasa penjelas, (3) Wajar dengan Pengecualian, (4) Tidak Wajar, (5) Tidak memberikan pendapat . Secara umum tujuan studi ini adalah untuk menentukan apakah pengaruh etika profesi, kecerdasan intelektual dan pengalaman auditor memiliki pengaruh yang signifikan terhadap ketepatan pemberian opini audit. Studi ini menggunakan data primer yang dihimpun melalui kuesioner yang dikirimkan kepada KAP di Jakarta Barat. Hasilnya mengindikasikan bahwa kecerdasan intelektual tidak memiliki pengaruh signifikan terhadap ketepatan pemberian opini audit, sedangkan etika profesi dan pengalaman auditor memiliki pengaruh yang signifikan terhadap ketepatan pemberian opini audit. Kata kunci : etika profesi, kecerdasan intelektual, pengalaman auditor, ketepatan pemberian opini audit

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 615
Call Number: SE/32/18/479
NIM: 43214010019
Uncontrolled Keywords: etika profesi, kecerdasan intelektual, pengalaman 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
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
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2019 04:04
Last Modified: 22 Jan 2019 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/46488

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