CD Skripsi

Pengaruh Skeptisme Profesional Auditor, Situasi Audit,Etika Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Ketepatan Pemberian Opini Auditor(Studi Empris Pada Kantor Akuntan Publik Wilayah Pekanbaru Dan Medan)

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This study aimed to test how much 1). The influence of the auditor's professional skepticism as to the accuracy Award auditor's opinion. 2). Situation audit of the accuracy of giving the auditor's opinion. 3). Ethics for the accuracy Award auditor's opinion. 4). Pressure observance of the accuracy of the administration of the auditor's opinion. 5). The complexity of the task of the accuracy of giving the auditor's opinion. The population in this study were all auditors working in public accounting firms in the region pekanbaru and terrain. Wherein each questionnaire distributed to the public accounting firm that is taken is partnert, junior auditor and senior auditor working in pekanbaru and terrain. Sampling was done by purposive sampling. Collecting data in this study using a questionnaire survey conducted by the researchers. Questionnaires were delivered as many as 105 auditors working in public accounting firms pekanbaru and terrain, and a total of 61 questionnaires were returned questionnaires (58.095) and 44 questionnaires were not returned (41.90%) and the overall return questionnaires filled out completely and can be processed by researchers. The data collected were processed using SPSS version 20.0 with multiple linear regression analysis. The results of this study indicate that the skepticism of the professional auditor affect the accuracy of giving the auditor's opinion, the situation affect the accuracy of giving the auditor's opinion, ethics does not affect the accuracy of giving the auditor's opinion, the pressure obedience affect the accuracy of giving the auditor's opinion, and the complexity of the task influential tehadap accuracy Award auditor's opinion ,
Keywords: Skepticism, sitiation, complexity, ethics and opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0283)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

v, 86 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0283)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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