TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints10677
UR  - http://digilib.unila.ac.id/10677/
A1  - Lisnawati Dewi, 1111031064
Y1  - 2015/06/22/
N2  - ABSTRAK

Tujuan penelitian ini adalah menganalisis apakah skeptisisme profesional auditor, independensi, keahlian, etika profesi, pengalaman, 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.
Hasil penelitian ini menunjukkan bahwa skeptisisme profesional auditor, keahlian, pengalaman, dan situasi audit berpengaruh positif terhadap ketepatan pemberian opini auditor, sedangkan independensi dan etika profesi tidak berpengaruh signifikan terhadap ketepatan pemberian opini auditor. Kemudian dari hasil pengujian koefisien determinasi (R2) diketahui nilai R2 sebesar 0,653 (65,3%). Berarti bahwa 65,3% variabel ketepatan pemberian opini auditor dapat dipengaruhi oleh skeptisisme profesional auditor, keahlian, pengalaman, dan situasi audit sedangkan sisanya sebesar 34,7% 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.
Kata Kunci : Skeptisisme profesional auditor, Independensi, Keahlian, Etika
Profesi, Pengalaman, Situasi Audit, Ketepatan Pemberian Opini Auditor.

ABSTRACT

The objective of this study is to analyze the auditor?s professional scepticism, independency, expertise, professional ethics, experience, and audit situation influence the accurancy of audit opinion. Questionaires are used for collecting the data from 54 auditor?s on 15 registered public accountant in the region of Southern Sumatera, and to according Directory IAPI 2015. The data where analyzed using multiple regression with SPSS 21 software.
The result of study shows that the auditor?s professional scepticism, expertise, experience, and audit situation has positive effect on the accurancy of audit opinion, meanwhile independency and professional ethics has no significant effect on the accurancy of audit apinion. Then, from the result of testing the coefficient of determination (R2) is known R2 value of 0,653 (65,3%). Means that 65.3 % accuracy variable giving the auditor's opinion may be affected by the auditor's professional skepticism , expertise , experience , and audit situation while the remaining 34.7 % 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.
Keyword: auditor?s professional scepticism, independency, expertise,
professional ethics, experience, audit situation, and accurancy of
audit opinion.

PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - PENGARUH SKEPTISISME PROFESIONAL AUDITOR, INDEPENDENSI, KEAHLIAN, ETIKA PROFESI, PENGALAMAN DAN SITUASI AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR
(Studi Empiris pada KAP di Wilayah Sumatera Bagian Selatan)
AV  - restricted
ER  -