PENGARUH PENGALAMAN, RISIKO AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR
Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengalaman,
risiko audit, dan tekanan ketaatan terhadap ketepatan pemberian
opini audit dengan skeptisme profesional auditor sebagai variabel
moderating. Penelitian ini merupakan penelitian kuantitatif dengan
pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh
auditor yang bekerjadi Kantor Akuntan Publik (KAP).
Hasil penelitian menunjukkan bahwa pengalaman dan risiko
audit berpengaruh positif dan signifikan sedangkan tekanan ketaatan
berpengaruh negatif dan signifikan terhadap ketepatan pemberian
opini audit. Analisis variabel moderating dengan pendekatan nilai
selisih mutlak menunjukkan bahwa skeptisme profesional auditor
mampu memoderasi pengalaman dan tekanan ketaatan, dan tidak
mampu memoderasi risiko audit terhadap ketepatan pemberian opini
audit.
Kata kunci : Ketepatan Pemberian Opini Audit, Pengalaman, Risiko
Audit, Tekanan Ketaatan, Skeptisme Profesional Auditor
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.