Faktor-Faktor yang Mempengaruhi Kualitas Audit dan Dampaknya terhadap Ketepatan Pemberian Opini Audit (Studi Empiris pada BPK Perwakilan NTT)

Babulu, Natalia Lily (2018) Faktor-Faktor yang Mempengaruhi Kualitas Audit dan Dampaknya terhadap Ketepatan Pemberian Opini Audit (Studi Empiris pada BPK Perwakilan NTT). Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Natalia Lily Babulu - 121600485.pdf - Published Version

Download (1MB)

Abstract

This study predicts factors that may affect the quality of the audit and its impact on the accuracy of the audit opinion. Specifically this study aims to examine the effect of audit independence, audit integrity, audit professional skepticism and audit competence on audit quality and its impact on the accuracy of the audit opinion. The objects in this research used all staff of BPK representative of NTT. The method used is Structural Equation Model (SEM) using WarpPLS 5.0. This study uses three indicators for auditor independence, four indicators for auditor integrity, four indicators for auditor professional skepticism, three indicators for auditor competence, six indicators for audit quality and five indicators for accuracy of audit opinion. This study finds evidence that integrity affects audit quality, auditor competence has an effect on audit quality, audit quality has an effect on to accurate giving of audit opinion. However, this study found no evidence that auditor independence and professional auditor skepticism had an effect on audit quality.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Bab f 369/2018
Uncontrolled Keywords: audit quality, accuracy of audit opinion
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 03:32
Last Modified: 05 Jul 2019 03:32
URI: http://repository.stieykpn.ac.id/id/eprint/223

Actions (login required)

View Item View Item