CEBONG Journal
Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy

Competence of expertise, experience, auditor professional skeptism and audit situation to the relevance of providing audit opinion on entity's financial statements

Padlah Riyadi Padlah Riyadi (University of Lambung Mangkurat Banjarmasin, Indonesia)

Article Info

Publish Date
16 Jun 2023

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.

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Journal Info
CEBONG Journal
Website

Abbrev

cebong

Publisher

Ihsa Institute

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

CEBONG Journal adalah jurnal ilmiah akses terbuka, peer-review, dan ilmiah yang diterbitkan oleh IHSA Institute, Indonesia. Tujuan dari CEBONG Journal adalah untuk mempublikasikan artikel penelitian asli dari para peneliti dan praktisi tentang berbagai topik Green Economy dan Blue Economy: energi, ...