CD Skripsi

Pengaruh Keahlian Auditor, Risiko Audit, Situasi Audit, Dan Tekanan Ketaatan Terhadap Ketepatan Pemberian Opini Dalam Audit Laporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik Di Kota Batam, Padang DanPekanbaru)

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This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving
opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving
opinions in the financial statement audit (3) the effect of the audit situation on the accuracy
of giving opinions in the financial statement audit (4) the effect of compliance pressure on
the accuracy of giving opinions in the financial statement audit. The data used in this study
are primary data with a questionnaire as an instrument. The method used for sample
selection was purposive sampling. The population in this study were Public Accounting
Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this
study were auditors who worked in 24 KAPs distributed by 72 respondents and returned
questionnaires as many as 72 questionnaires (100%). The data analysis technique used in
this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The
results of this study indicate that auditor expertise, audit risk, audit situation and compliance
pressure are proven to affect the accuracy of giving opinions in auditing financial statements.
Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0211)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0211)

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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