CD Skripsi

Pengaruh Bukti Audit, Kompetensi, Dan Independensi Terhadap Ketepatan Pemberian Opini Oleh Auditor (Studi Empiris Pada Kantor Akuntan Publik Kota Pekanbaru Dan Batam)

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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 questionnaires to auditors working at the Pekanbaru and Batam Public Accounting Firms. Meanwhile, data analysis was carried out using the Structural Equation Modeling (SEM) method, which was processed with the help of SmartPLS 4 software. The results of the study indicate that (1) audit evidence has a significant effect on the accuracy of the auditor's opinion, (2) competence does not have a significant effect on the accuracy of the opinion, and (3) independence has a significant effect on the accuracy of the auditor's opinion.
Keywords: Audit Evidence, Auditor Competence, Auditor Independence, Accuracy of Auditor Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113058

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113058

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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