HARYANTI, NANIK (2019) PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Barat Periode 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is meant to analyze the effect of professional auditor's experience, auditor's expertise and skepticism of professional auditors on the accuracy of giving audit opinion. The object of this research is the auditor who works in the public accounting firm (KAP) in the West Jakarta area. The population in this research was conducted in 10 Public Accountant Offices located in West Jakarta, with 88 respondents. Sampling is done by convenience sampling method, which is the sample chosen with consideration of convenience. The analysis technique uses multiple linear regression analysis using SPSS version 20 with a significance level of 5%. The results of this research indicate that the experience and skepticism of professional auditors have a positive influence on the accuracy of giving audit opinions. The results of this study partially show that the experience and skepticism of professional auditors show a positive relationship and have a significant effect on the accuracy of giving audit opinions. While auditor's expertise does not affect the accuracy of giving an audit opinion. This is evidenced from the simultaneous test (F test) and the partial test results (t test) also show a significant value of the two independent variables that support the hypothesis. Therefore the results of this research test state that there is a simultaneous influence between experience variables and professional skepticism of auditors. Keywords: Auditor's experience, auditor's expertise, skepticism of professional auditor and the accuracy of giving audit opinion Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, keahlian dan skeptisisme professional auditor terhadap ketepatan pemberian opini. Objek penelitian ini adalah auditor yang bekerja pada kantor akuntan publik (KAP) yang berada di wilayah Jakarta Barat. Populasi dalam penelitian ini dilakukan di 10 Kantor Akuntan Publik yang berada di Jakarta Barat, dengan jumlah responden sebanyak 88 auditor. Pengambilan sampel yang dilakukan dengan metode convenience sampling, yaitu sampel yang dipilih dengan pertimbangan kemudahan. Teknik analisis menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 20 dengan tingkat signifikansi sebesar 5%. Hasil dari penelitian ini menunjukan bahwa pengalaman dan skeptisisme professional auditor memiliki pengaruh positif terhadap ketepatan pemberian opini audit. Hasil penelitian ini secara parsial menunjukan bahwa pengalaman dan skeptisisme professional auditor menunjukan hubungan positif dan berpengaruh signifikan terhadap ketepatan pemberian opini audit. Sedangkan keahlian tidak berpengaruh terhadap ketepatan pemberian opini audit. Hal ini dibuktikan dari uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari dua variable bebas yang mendukung hipotesis. Oleh karena itu hasil uji penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel pengalaman dan skeptisisme professional auditor. Kata Kunci: Pengalaman, keahlian, skeptisisme professional auditor dan ketepatan pemberian opini auditor.
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