PENGARUH KOMPETENSI, PENGALAMAN AUDIT DAN TEMUAN AUDIT TERHADAP OPINI AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Tahun 2020)

RAHERSYA, REVAN ALFARISY (2021) PENGARUH KOMPETENSI, PENGALAMAN AUDIT DAN TEMUAN AUDIT TERHADAP OPINI AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of competence, audit experience and audit findings on auditors' opinion (survey at public accounting firms in DKI Jakarta). The auditors as respondents in this study. This study was analyzed using SPSS 25. The research data used came from a questionnaire collected using a survey method. The survey was conducted for one month starting from 13 July 2020 to 31 August 2020. The survey was conducted in the DKI Jakarta area. The results of the study and data analysis used multiple linear regression. The conclusion of this study. The effect of competence, audit experience and audit findings has a significant effect on the auditor's opinion. Keywords : Competence, Audit Experience, Audit Findings, Auditor Opinion Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman audit dan temuan audit terhadap opini auditor (Survei Pada Kantor Akuntan Publik se DKI Jakarta). Para auditor sebagai responden dalam penelitian ini. Penelitian ini dianalisis menggunakan SPSS 25. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan dengan menggunakan metode survei. Survei dilaksanakan selama satu bulan terhitung sejak 13 juli 2020 hingga 31 agustus 2020. Survei dilaksanakan di wilayah DKI Jakarta. Hasil pengkajian dan analisis data menggunakan regresi linier berganda. Kesimpulan dari penelitian ini Pengaruh Kompetensi, Pengalaman Audit dan Temuan Audit berpengaruh signifikan terhadap opini auditor. Kata Kunci : Kompetensi, Pengalaman Audit, Temuan Audit, Opini Auditor

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43217010220
Uncontrolled Keywords:	Kompetensi, Pengalaman Audit, Temuan Audit, Opini Auditor
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 > 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 > 657.458 Internal Auditing/Audit Internal
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	04 Mar 2025 01:41
Last Modified:	04 Mar 2025 01:41
URI:	http://repository.mercubuana.ac.id/id/eprint/94618

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