PENGARUH PENGETAHUAN, TEKANAN KETAATAN, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR (Studi Kasus Pada KAP di Tangerang dan Tangerang Selatan)

APRIYANI, APRIYANI (2022) PENGARUH PENGETAHUAN, TEKANAN KETAATAN, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR (Studi Kasus Pada KAP di Tangerang dan Tangerang Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The role of the auditor in providing an opinion on the financial statements is important. Providing an appropriate audit opinion and in accordance with the criteria set out in the Professional Standards of Public Accountants (SPAP) is very important so that the audit results do not mislead interested users (company leaders, shareholders, government, creditors and employees) in making decisions, therefore, the audit must be carried out as well as possible. The purpose of this study is to test the effect of knowledge, obedience pressure, ethics, and gender on the accuracy of giving an audit opinion through the auditor's professional skepticism. This study uses primary data through a questionnaire. The questionnaire were distributed to auditors working in Public Accounting Firms (KAP) in Tangerang and South Tangerang. The sample were taken by convenience sampling method. The sample in this study consisted of 6 KAP with a total of 82 respondents. The analytical method used to test the hypothesis is path analysis. The results showed that knowledge and ethics on the accuracy of giving an audit opinion had a significant effect, while the pressure of obedience and gender on the accuracy of giving an audit opinion had no significant effect. Meanwhile, knowledge, pressure of obedience, and ethics have a significant effect on the accuracy of giving an audit opinion through the auditor's professional skepticism. While, gender does not have a significant effect on the accuracy of giving an audit opinion through the skepticism of auditor's professional. Keywords: knowledge, obedience pressure, ethics, gender, auditor's professional skepticism, accuracy of giving audit opinion Peran auditor dalam memberikan opini atas laporan keuangan sangatlah penting. Pemberian opini audit yang tepat dan sesuai dengan kriteria-kriteria yang ditetapkan dalam Standar Profesional Akuntan Publik (SPAP) sangat penting agar hasil audit tidak menyesatkan para pengguna yang berkepentingan (pemimpin perusahaan, pemegang saham, pemerintah, kreditur dan karyawan) dalam pengambilan keputusan, oleh karena itu audit harus dilakukan dengan sebaikbaiknya. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan, tekanan ketaatan, etika, dan gender terhadap ketepatan pemberian opini audit melalui skeptisisme professional auditor. Penelitian ini menggunakan data primer melalui kuesioner. Kuesioner disebar kepada auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Tangerang dan Tangerang Selatan. Pengambilan sampel dilakukan dengan metode convenience sampling. Sampel pada penelitian ini terdiri dari 6 KAP dengan jumlah 82 responden. Metode analisi yang digunakan untuk menguji hipotesis adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa pengetahuan dan etika terhadap ketepatan pemberian opini audit berpengaruh signifikan. Sedangkan tekanan ketaatan dan gender terhadap ketepatan pemberian opini audit tidal mempunyai pengaruh. Sedangkan pengetahuan, tekanan ketaatan, dan etika mempunyai pengaruh yang signifikan terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor. Sedangkan gender tidak mempunyai pengaruh yang signifikan terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor. Kata kunci : pengetahuan, tekanan ketaatan, etika, gender, skeptisisme profesional auditor, ketepatan pemberian opini audit

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