Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi)

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, the audit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion, while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise, ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by the auditor's professional skepticism positive effect while the audit situation and significant precision giving the auditor's opinion by the auditor's professional skepticism