NURDIATAMA, DANUNG (2019) PENGARUH AUDIT JUDGMENT, SKEPTISME PROFESIONAL, SITUASI AUDIT, DAN LINGKUP AUDIT TERHADAP PEMBERIAN OPINI AUDIT (STUDI KASUS PADA BPK REPUBLIK INDONESIA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy audit opinion. The object of this research is Principal State Financial Audit IV ( AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinan of the sample using purposive sampling method. The design this research a causal relationship. Therefore, analysis of the data used is structural equation modeling using partial least square. The result of this research suggests that the culture of the organization and the audit judgment professional skepticsm, situation audit not significant impact on the implementation of audit opinion. While the audit scope it has some positive effects significantly to the implementation of audit opinion. This is evidenced from the results of the partial test (t test) demonstrated the significant value of one independent variables that support the hypothesis. Keywords : Audit Judgment, Professional Skpeticism, Audit Situation, Audit Scope and Audit Opininion. Tujuan penelitian ini adalah untuk menganalisis pengaruh audit judgment, skeptisme professional, situasi audit, dan lingkup audit terhadap pemberian opini audit. Objek penelitian ini adalah Auditor Utama Keuangan Negara IV (AKN IV) yang berada di BPK Republik Indonesia. Penelitian ini dilakukan menggunakan sampel sebanyak 80 responden terpilih. Penentuan sampel menggunakan purposive sampling dan menggunakan desain hubungan kausal. Maka analisis data yg digunakan adalah struktural equation modeling menggunakan partial least square. Hasil penelitian ini diketahui bahwa variabel audit judgment, skeptisme professional, dan situasi audit tidak berpengaruh signifikan terhadap penerapan pemberian opini audit. Sedangkan variabel lingkup audit berpengaruh positif signifikan terhadap penerapan opini audit. Hal ini dibuktikan dari hasil uji parsial (uji t) menunjukkan nilai signifikansi dari satu variabel bebas yang mendukung hipotesa. Kata Kunci : Audit Judgment, Skeptisme Profesional, Situasi Audit, Lingkup Audit dan Opini Audit.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 1042 |
| Call Number: | SE/32/19/307 |
| NIM/NIDN Creators: | 43214010151 |
| Uncontrolled Keywords: | Audit Judgment, Skeptisme Profesional, Situasi Audit, Lingkup Audit dan Opini Audit. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.94 Influence of Community and Housing/Pengaruh Komunitas dan Perumahan 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 530 Physics/Fisika > 536 Heat/Panas 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 14 Sep 2023 03:09 |
| Last Modified: | 14 Sep 2023 03:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80809 |
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