CD Skripsi

Hubungan Keahlian, Pengalaman, Situasi Audit, Etika Profesi, Dan Gender Dengan Ketepatan Pemberian Opini Dalam Audit Laporan Keuangan Melalui Skeptisisme Profesional Auditor

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This particular research is aimed to examine both direct and indirect effects from the devined number variabel, i.e experience, expertise, audit situation, ethics and gender toward the accuracy or precision of audit opinion as a direct effect, and oppositely as well those similar defined variable examined toward auditor professionalism scepticism as an indirect effect.
Data was collected then accordingly processed by partial least square (PLS) from the result of developed questionnaire which were disseminated to the big four accounting firm KAP (Deloitte, Ernst and Young, KPMG-Klynveld Peat Marwick Goerdeler and Price Water House Coopers), with 88 out of 200 respondents upon those spreaded KAPs or 44% respon rate.
After all, the final result for significant direct effect toward accuracy of audit opinion is gender, while for indirect effect of accuracy audit opinion through scepticism is audit situation.
Key Words :Experience, expertise, audit situation, ethics, gender, accuracy or precision of audit opinion, auditor professionalism scepticism.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.114 (0264)

Penerbit

Pekanbaru : Universitas Riau - FEKON – Akuntansi., 2014

Deskripsi Fisik

ix, 92 hlm.; ill.;29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.114 (0264)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

Versi lain/terkait

Lampiran Berkas

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