BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia

THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION

Ullan Uchi Ramanda (Universitas Pembangunan Nasional Veteran Jakarta)
Rahmasari Fahria (Universitas Pembangunan Nasional Veteran Jakarta)
Agus Maulana (Universitas Pembangunan Nasional Veteran Jakarta)

Article Info

Publish Date
22 Mar 2022

Abstract

The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS) version 25 and a significance level of 5%. The study's findings suggest that professional skepticism, ethics, and competence have a positive significant effect on the accuracy of giving an audit opinion.

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Journal Info
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Website

Abbrev

BAKI

Publisher

Universitas Airlangga

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...