Image of Pengaruh Situasi Audit, Pertimbangan Materialitas, Skeptisme Profesional, Dan Risiko Audit Terhadap Ketepatan Pemberian Opini Audit (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Kota Batam, Padang, Dan Pekanbaru)
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Pengaruh Situasi Audit, Pertimbangan Materialitas, Skeptisme Profesional, Dan Risiko Audit Terhadap Ketepatan Pemberian Opini Audit (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Kota Batam, Padang, Dan Pekanbaru)

ABSTRACT
The study of the accuracy of audit opinions is important, as audit opinions
determine public trust in financial statements. Inaccurate opinions can
disadvantage stakeholders, so the results of this study are expected to provide input
for improving audit quality. This study aims to determine the effect of audit
conditions, Materiality Judgements, professional skepticism, and audit risks on the
accuracy of audit opinions among auditors working at public accounting firms in
the cities of Batam, Padang, and Pekanbaru. This study used quantitative methods
with primary data in the form of questionnaires. The population in this study was
auditors working at public accounting firms in the cities of Batam, Padang, and
Pekanbaru who were registered in the 2024 IAPI Directory. The research sample
was determined based on census sampling, and a total of 55 respondents were
obtained. Data analysis used multiple linear regression analysis and was processed
using the SPSS version 25 program. The results of this study indicate that the audit
condition does not affect the accuracy of the audit opinion, materiality judgment
does not affect the accuracy of the audit opinion, professional skepticism affects the
accuracy of the audit opinion, and audit risk affects the accuracy of the audit
opinion.
Keywords: Audit Condition, Materiality Judgements, Professional Skepticism,
Audit Risk, Accuracy of Audit Opinion.

Ketersediaan
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Perpustakaan Universitas Riau 2102126154
2102126154
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102126154
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102126154
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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