Jurnal Unicorn ADPERTISI
Vol. 1 No. 1 (2022): Juli 2022

Pengaruh Keahlian Dan Independensi Auditor Terhadap Opini Audit (Studi Kasus Kantor Akuntan Publik Di Kota Makassar)

Dewi Rezki Setiawan (Universitas Muslim Indonesia)
Tenriwaru (Universitas Muslim Indonesia)
Muh. Arsyad (Universitas Muslim Indonesia)

Article Info

Publish Date
17 May 2022

Abstract

This study aims to determine whether there is an influence of Expertise, and Auditor’s Independence on Audit Opinion at the Public Accounting Firm in Makassar City. The research method used in this research is quantitative method, with a saturated sampling technique (census). The method of analysis used is double linear regression. The data analysis method used was validity test, reliability test, normality test, heteroscedasticity test, multiple linear regression test, determination coefficient test, f-test and t-test. The results of the hypothesis indicate that Expertise has a positive and significant effect on Audit Opinion, and Auditor’s Independence has a positive and significant effect on Audit Opinion.

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Journal Info
Jurnal Unicorn ADPERTISI
Website

Abbrev

jua

Publisher

Aliansi Dosen Perguruan Tinggi Swasta Indonesia

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Journal Unicorn Adpertisi adalah jurnal dengan istilah baru bidang Akuntansi yaitu Perusahaan dengan Aset Milliaran Dollar. Jurnal ini diharapkan menjadi alternatif menuangkan ide-ide dan gagasan, baik yang telah dibuktikan lewat penelitian maupun hasil telaah pustaka dengan metode penelitian dan ...