Pengaruh Bukti Audit, Kompetensi, Dan Independensi Terhadap Ketepatan Pemberi…

ABSTRACT This study aims to analyze the influence of audit evidence, competence, and independence on the accuracy of the auditor's opinion. The population in this study was public accounting firms located in the Pekanbaru and Batam areas. The research sample consisted of 26 public accounting firms with a saturated/census sampling technique. Data collection was carried out by distributing quest…