PENGARUH SKEPTISME PROFESIONAL AUDITOR, SITUASI AUDIT, ETIKA PROFESI, PENGALAMAN DAN KEAHLIAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK
Abstract
ABSTRAK
Penelitian ini menguji pengaruh skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor terhadap ketepatan pemberian opini audit. Data diperoleh dari sampel sebanyak 34 responden yang berada pada Kantor Akuntan Publik di Makassar dan Gowa. Pengambilan sampel dilakukan dengan Convinience sampling yaitu sampel yang paling mudah dijangkau atau didapatkan Selanjutnya, data dianalisis menggunakan analisis regresi linier berganda dengan software SPSS 21. Hasil analisis regresi berganda menunjukkan bahwa skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor berpengaruh secara positif dan signifikan terhadap ketepatan pemberian opini audit baik secara parsial maupun secara simultan.
Kata Kunci : skeptisme profesional auditor, situasi audit, etika, pengalaman, keahlian auditor, pemberian opini audit
ABSTRACT
This study examines the effect of auditor professional skepticism, audit situation, ethics, experience, and auditor expertise on the accuracy of providing audit opinions. Data obtained from a sample of 34 respondents who were in the Public Accountant Office in Makassar and Gowa. Sampling is done by Convinience sampling, which is the most easily accessible or obtainable sample. Furthermore, the data is analyzed using multiple linear regression analysis with SPSS 21 software. The results of multiple regression analysis indicate that the auditor's professional skepticism, audit situation, ethics, experience, and auditor skills influence positive and significant to the accuracy of giving audit opinions both partially and simultaneously.
Keywords: auditor's professional skepticism, audit situation, ethics, experience, auditor expertise, providing audit opinion
References
DAFTAR PUSTAKA
Adrian, Arfin.2013. Pengaruh Skeptisme Profesional, Etika, Pengalaman, Dan Keahlian Audit Terhadap Ketepatan Pemberian Opini Oleh Auditor.Skripsi.Universitas Negeri Padang
Dewi, Ajeng Citra.2016. Pengaruh Pengalaman Kerja, Kompetensi, Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi.Skripsi.Universitas Negri Yogyakarta
Dewi, Lisnawati.2015. Pengaruh Skeptisme Profesional Auditor, Independensi, Keahlian, Etika Profesi, Pengalaman, dan Situasi Audit terhadap Ketepatan Pemberian Opini Auditor.Skripsi. Universitas Lampung
Fatiah, Al.2014. Pengaruh Pemahaman Standar Akuntansi Pemerintahan (SAP), Pendidikan, Pelatihan, Akuntabilitas serta Transparansi terhadap Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pemerintahan Kab. Pelalawan.Skripsi. Universitas Islam Negeri Riau
Gusti, Magfirah dan Syahril Ali. 2008. Hubungan Skeptisisme Profesional Auditor Dan Situasi Audit, Etika, Pengalaman Serta Keahlian Audit Dengan Ketepatan Pemberian Opini Auditor Oleh Akuntan Publik.Skripsi.Universitas Andalas
Hery. 2017. Auditing dan Asurans. PT. Grasindo. Jakarta
Institut Akuntan Publik Indonesia. 2008. Kode Etik Profesi Akuntan. Salemba Empat. Jakarta
________________________________________. 2011. Standar Profesional Akuntan Publik. Salemba Empat. Jakarta
________________________________________. 2016. Standar Profesional Akuntan Publik Seri Kesimpulan Audit dan Pelaporan.Salemba Empat. Jakarta
International Auditing and Assurance Standards Board.2013.Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements Vol 1.
Kee, H.W, and R. E Knox.1970.Conceptual and Methodological Considerations.In The Study of Trust anfSuspicion, journal of Conflic Resolution. Vol.14, p.357-356.
Meinhard,et al.1987. Govertmental Audits : An Action Plan For Excellence Jurnal Of Accountancy Juli pp 86-91.
Muslim, M. (2018, September 22). Pengaruh Kompetensi, Skeptisme Profesional Auditor Dan Tekanan Anggaran Waktu Terhadap Pelaksanaan Audit Investigasi. https://doi.org/10.31219/osf.io/eq5gs
Okarifda, Deby.2015. Pengaruh Etika, Kompetensi, dan Situasi yang Menyangkut Risiko Audit terhadap Skeptisme Profesional Auditor.Skripsi. Universitas Pasundan
Oktarina, Imalia.2014. Pengaruh Akuntabilitas dan Pengalaman Kerja Terhadap Pemberian Pendapat Auditor pada Kantor Akuntan Publik di Palembang.Tesis. Politeknik Negeri Sriwijaya Palembang
Prihandono, Aldiansyah Utama.2012. Hubungan Skeptisisme Profesional Auditor, Situasi Audit, Independensi, Etika, Keahlian dan Pengalaman Audit Dengan Keputusan Pemberian Opini Audit Oleh Auditor.Skripsi.Universitas Andalas
Ristalia, Mila.2015. Pengaruh Penerapan Etika dan Skeptisme Profesional Auditor Terhadap Pendeteksian Kecurangan.Tesis. Universitas Pasundan
Sanger, Christin Lisa, dkk.2016. Pengaruh Pengalaman Audit, Keahlian Audit dan Tekanan Ketaatan Terhadap Audit Judgment BPK RI Perwakilan Provinsi Sulawesi Utara. Jurnal Vol.5 No.2. Universitas Sam Ratulangi
Sugiyono.2012. Statistika Untuk Penelitian. Cetakan ke 21. Alfabeta. Bandung
Suraida, Ida.2005. Pengaruh Etika, Kompetensi, Pengalaman Audit Dan Risiko Audit Terhadap Skeptisisme Profesional Auditor Dan Ketepatan Pemberian Opini Akuntan Publik.Jurnal Sosiohumaniora, Vol. 7, No. 3 186 – 202 Universitas Padjajaran
Triyanto, Agus.2014. Hubungan Skeptisisme Profesional Auditor, Situasi Audit, Independensi, Etika, Keahlian dan Pengalaman Audit Dengan Keputusan Pemberian Opini Audit Oleh Auditor.Skripsi.Universitas Muhammadiyah Surakarta
Waluyo, Agung.2008. Skeptisme Profesional Auditor dalam Mendeteksi Kecurangan. Jurnal Vol.1 No.1. Universitas Bunda Mulia
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.
