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
Abstrak
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
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