AkMen JURNAL ILMIAH
Vol 15 No 4 (2018): AkMen JURNAL ILMIAH

PENGARUH AUDIT JUDGMENT, PENGALAMAN AUDITOR, DAN ETIKA AUDITOR TERHADAP PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI MAKASSAR

Anwar Anwar (STIEM Bongaya Makassar)

Article Info

Publish Date
31 Dec 2018

Abstract

This study aims to determine whether Audit Judgment, Auditor Experience, and Auditor Ethics have an effect on the giving of Audit Opinion to Public Accounting Firm (KAP) in Makassar. Data collection used primary data obtained from questionnaires using saturated sample technique. The population is all auditors in five (5) Public Accounting Firm in Makassar a total of 33 auditors, and the entire sample is used in this study. The results of the questionnaire have been tested for validity and reliability, also tested the classical assumption of normality assumption, and multicolonierity assumption. Methods of data analysis using multiple regression techniques. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that Audit Judgment, Auditor Experience, and Auditor Ethics have a positive and significant impact on Audit Audit Opinion at Public Accounting Firm (KAP) in Makassar.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...