?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+SKEPTISISME+PROFESIONAL+AUDITOR%2C+INDEPENDENSI%2C+KEAHLIAN%2C+ETIKA+PROFESI%2C+PENGALAMAN+DAN+SITUASI+AUDIT+TERHADAP+KETEPATAN+PEMBERIAN+OPINI+AUDITOR%0D%0A(Studi+Empiris+pada+KAP+di+Wilayah+Sumatera+Bagian+Selatan)&rft.creator=Lisnawati+Dewi%2C+1111031064&rft.subject=HB+Economic+Theory&rft.description=ABSTRAK%0D%0A%0D%0ATujuan+penelitian+ini+adalah+menganalisis+apakah+skeptisisme+profesional+auditor%2C+independensi%2C+keahlian%2C+etika+profesi%2C+pengalaman%2C+dan+situasi+audit+berpengaruh+terhadap+ketepatan+pemberian+opini+auditor.+Data+diperoleh+dengan+memberikan+kuesioner+kepada+54+auditor+di+15+Kantor+Akuntan+Publik+yang+terdaftar+pada+IAPI+tahun+2015+dan+berada+di+wilayah+Sumatera+Bagian+Selatan.+Data+analisis+menggunakan+regresi+linier+berganda+dengan+Software+SPSS+21.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+skeptisisme+profesional+auditor%2C+keahlian%2C+pengalaman%2C+dan+situasi+audit+berpengaruh+positif+terhadap+ketepatan+pemberian+opini+auditor%2C+sedangkan+independensi+dan+etika+profesi+tidak+berpengaruh+signifikan+terhadap+ketepatan+pemberian+opini+auditor.+Kemudian+dari+hasil+pengujian+koefisien+determinasi+(R2)+diketahui+nilai+R2+sebesar+0%2C653+(65%2C3%25).+Berarti+bahwa+65%2C3%25+variabel+ketepatan+pemberian+opini+auditor+dapat+dipengaruhi+oleh+skeptisisme+profesional+auditor%2C+keahlian%2C+pengalaman%2C+dan+situasi+audit+sedangkan+sisanya+sebesar+34%2C7%25+dipengaruhi+oleh+variabel-variabel+lain+diluar+model+dalam+penelitian+ini.+Hasil+penelitian+ini+diharapkan+dapat+menjadi+referensi+bagi+penelitian+selanjutnya+serta+berguna+bagi+KAP+dalam+hal+pemberian+opininya.%0D%0AKata+Kunci+%3A+Skeptisisme+profesional+auditor%2C+Independensi%2C+Keahlian%2C+Etika%0D%0AProfesi%2C+Pengalaman%2C+Situasi+Audit%2C+Ketepatan+Pemberian+Opini+Auditor.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+study+is+to+analyze+the+auditor%E2%80%99s+professional+scepticism%2C+independency%2C+expertise%2C+professional+ethics%2C+experience%2C+and+audit+situation+influence+the+accurancy+of+audit+opinion.+Questionaires+are+used+for+collecting+the+data+from+54+auditor%E2%80%99s+on+15+registered+public+accountant+in+the+region+of+Southern+Sumatera%2C+and+to+according+Directory+IAPI+2015.+The+data+where+analyzed+using+multiple+regression+with+SPSS+21+software.%0D%0AThe+result+of+study+shows+that+the+auditor%E2%80%99s+professional+scepticism%2C+expertise%2C+experience%2C+and+audit+situation+has+positive+effect+on+the+accurancy+of+audit+opinion%2C+meanwhile+independency+and+professional+ethics+has+no+significant+effect+on+the+accurancy+of+audit+apinion.+Then%2C+from+the+result+of+testing+the+coefficient+of+determination+(R2)+is+known+R2+value+of+0%2C653+(65%2C3%25).+Means+that+65.3+%25+accuracy+variable+giving+the+auditor's+opinion+may+be+affected+by+the+auditor's+professional+skepticism+%2C+expertise+%2C+experience+%2C+and+audit+situation+while+the+remaining+34.7+%25+is+influenced+by+other+variables+outside+the+model+in+this+study.+Results+of+this+study+are+expected+to+be+a+reference+for+further+research+as+well+as+useful+for+the+public+accounting+firm+in+giving+his+opinion.%0D%0AKeyword%3A+auditor%E2%80%99s+professional+scepticism%2C+independency%2C+expertise%2C%0D%0Aprofessional+ethics%2C+experience%2C+audit+situation%2C+and+accurancy+of%0D%0Aaudit+opinion.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2015-06-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F5%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F7%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F4%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F3%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F6%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F21%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F10%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F8%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F12%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F11%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F14%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F13%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F22%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10677%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F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