Pengaruh Skeptisme Profesional, Etika, Pengalaman, Dan Keahlian Audit Terhadap Ketepatan Pemberian Opini Oleh Auditor (Studi Empiris pada BPK RI Perwakilan Provinsi Riau)

Abstract

This study aims to obtain empirical evidence about the effect of 1) Professional Skepticism to the Opinion Accuracy Given by Auditors, 2) Ethical to the Opinion Accuracy Given by Auditors, 3) Experience to the Opinion Accuracy Given by Auditors, and 4) Audit Skills to the Opinion Accuracy Given by Auditors. This research performed on BPK / BPK-RI Riau Provincial Representative. The population in this study is the auditor who worked on the State Audit Board / BPK-RI Riau Provincial Representative. This study uses total sampling. Data were collected through questionnaires, distributed to the sample. The data analysis technique used is multiple regression analysis and hypothesis testing t test to see the effect partially. The results showed: 1) Professional Skepticism are positively significant on Opinion Accuracy Given by Auditors. It can be seen from t count> t table is 3.287> 2.0141 (sig 0.002 <0.05), so the first hypothesis proposed in this study can be accepted. 2) Ethics are positively significant on Opinion Accuracy Given by Auditors. It can be seen from t count> t table is 3.560> 2.0141 (sig 0.001 <0.05), so that the second hypothesis proposed in this study can be accepted. 3) Experience are positively significant on Opinion Accuracy Given by Auditors. It can be seen from 3.514 t count> t table 2.0141 (sig 0.001 <0.05), so the third hypothesis proposed in this study can be accepted. 4) Skills Audit are positively significant on Opinion Accuracy Given by Auditors.

Key Word : Professional Skepticism, Ethics, Experience, Audit Skills, and Opinion Accuracy Given by Auditors.