Journal of Governance, Taxation, and Auditing
Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)

Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements

Padlah RIYADI (University of Lambung Mangkurat, Indonesia)
Erllycha Novian NUR (University of Lambung Mangkurat, Indonesia)



Article Info

Publish Date
30 Apr 2023

Abstract

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

Copyrights © 2023






Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...