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All Journal Ilmu Administrasi Publik Dia: Jurnal Administrasi Publik Professional : Jurnal Komunikasi dan Administrasi Publik JIPAGS (Journal of Indonesian Public Administration and Governance Studies) Jurnal Administrasi Publik (JAP) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Buletin Ilmu Makanan Ternak Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara JURNAL GOVERNANSI MIMBAR : Jurnal Penelitian Sosial Dan Politik Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Jurnal Inovasi Penelitian JOPPAS: Journal of Public Policy and Administration Silampari Kebijakan: Jurnal Ilmu Administrasi Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Decision: Jurnal Administrasi Publik Jurnal Neraca Peradaban Jurnal Interpretasi Hukum Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah
Dian Purwanti
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Veterinary Other

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Journal : Jurnal Neraca Peradaban

 1 
Pengaruh Etika Profesi dan Skeptisisme Profesional Auditor terhadap Ketepatan Pemberian Opini oleh Akuntan Publik pada Eksternal Auditor di Kantor Akuntan Publik Wilayah Tangerang Selatan Dian Purwanti; Resa Nurmala
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.39

Abstract

This study aims to determine the effect of professional ethics and professional skepticism of auditors on the accuracy of giving opinions by public accountants to external auditors at the South Tangerang Regional Public Accountant Office. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination testing. and hypothesis testing. The results of this study that professional ethics have a significant effect on the accuracy of giving opinions by public accountants by 48.0%, hypothesis testing is obtained t count > t table or (7,321 > 1,989). Auditor professional skepticism has a significant effect on the accuracy of giving opinions by public accountants by 44.2%, hypothesis testing is obtained t count > t table or (6.781 > 1.989). Professional ethics and professional skepticism of auditors simultaneously have a significant effect on the accuracy of giving opinions by public accountants with the regression equation Y = 7,494 + 0,418X1 + 0,441X2 and the contribution of influence is 62.4%, hypothesis testing is obtained F count > F table or (47.347 > 2,770).
Co-Authors Agung Gumilang Agus Rasyid Candra Wijaya Andi Mulyadi Andinie Sakila Putri Anissa Alawiyah Annisa Aulia Putri Annisa Nur Zannah Annisa Nuraeni Balqis Dhika Mogalana Barlian Hariyadi Ceria Cantika Maulida Dede Rika Dede Yusuf Saepudin Dina Siti Astuti Dine Meigawati Dio Muhammad Abizar Distia Nur Sakinah Dwierra Evvyernie Ghifary Prinardi Ghifary Prinardi Haidan Angga Kusumah Herijanto Bekti Idam Fauzan Ihsanul Muttaqien Ike Rachmawat IKE RACHMAWATI Ira Irawati Irvi Deastiani Ripa'i Jilan Ramzy Kirana Jossi Adiwisastra Laila Nur Redha Putri M. Rijal Amirulloh M. Syahril Nazwa Meisy Azmizar Muhamad Feri Juliawan Mutiara zahra Nurul Fauziah Nabila Rahma Silmi Nanda Sonia Priyadevi Nandini Audina Nuralita Anggini Futri Putri Menara Syakti Putrika Isma Ayutasya Putrika Tasya Ranti Rahmawati Resa Nurmala Rida Siti Shiyami Milenia Rifani Nurul Agfi Rizki Hegia Sampurna Shilvi Septiani Suprianto Juniansyah Suryahadi Suryahadi Tsana Qotrunnada Oktariani Tuah Nur Tuah Nur Tuah Nur Vivit Fitria Hidayati Yana Fajar Basori Yana Fajar Fitri Yana Basori Yana Fajar FY. Basori