CD Skripsi

Pengaruh Pengalaman,Etika,Gender, Tekanan Ketaatan, Dan Risiko Audit Terhadap Ketepatan Pemberian Opini Audit Melalui Skeptisme Profesional Auditor Sebagai Variabel Intervening (Studi Empiris : Kantor Akuntan Publik Pekanbaru, Padang, Medan)

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The purpose of this study is to find out the effect of experience, ethics, gender, adherence pressure, audit risk to acccuracy on giving auditor’s opinion.Directly or indirectly, by using auditor profesional skepticism as an intervening variable. The research was conducted in KAP Pekanbaru City, Padang City, and Medan City. The samples were obtainet randomly as many as 84 respondents, ie the existing auditor at each in KAP Pekanbaru City, Padang City, and Medan City. The data were analyzed by using Partial Least Square (PLS) techniques with Smart PLS 2.0 M3 versions.The results showed that the experience have relation to the accuracy on giving audit opinion. Secondly, ethics have no relation to the accuracy on giving audit opinion. Third, gender have relation to the accuracy on giving audit opinion. Fourth,adherence pressure have relation to the accuracy on giving audit opinion. Fifth, audit risk have relation to the accuracy on giving audit opinion.From the indirect test, the result showed that variable of auditor’s profesional skepticism was able to strengthen the relationship of ethics, adherence pressure and risk audit of the accuracy of auditor’s opinion. Being the experience and gender does not have indirect influence on the precision of the provision of audit opinion.
Keywords: Experience, Ethics, Skepticism, Giving Opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0347)

Penerbit

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

Deskripsi Fisik

xi, 119 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0347)

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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