PENGARUH INDEPENDENSI, PENGALAMAN, KEAHLIAN,PENGETAHUAN, ETIKA DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT: DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING

DESI NURMALASARI, NIM. 13820057 (2017) PENGARUH INDEPENDENSI, PENGALAMAN, KEAHLIAN,PENGETAHUAN, ETIKA DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT: DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This particular research is statiscally aimed to examine both direct effect from the defined number variable independence, experience, expertise, knowledge, ethics and gender toward accuracy of audit opinion as a indirect effect of variables independence, experience, expertise, knowledge, ethics and gender toward accuracy of audit opinion through auditor professional skepticism. Respondents in this reasearch is the auditors who work in public accounting firm in Yogyakarta. Number of auditors be sampled in this reasearch were 75 respondents from 9 Public Accounting Firm in Yogyakarta, the method of data collection through the distribution of questionnaires survey method. To be able to answer the formulation problems posed, used tool path analysis (path analysis). These results indicate that the independence, expertise and ethics directly influence toward accuracy of audit opinion. Besides just the knowledge that influence toward accuracy of audit opinion through auditor professional skepticism.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: DR. IBNU QIZAM, S.E,. M.Si., Akt. CA.
Uncontrolled Keywords: independence, experience, expertise, knowledge, ethics, gender, accuracy of audit opinion, and audi.or professional scepticism
Subjects: Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Perbankan Syari'ah (S1)
Depositing User / Editor: H. Zaenal Arifin, S.Sos.I., S.IPI.
Date Deposited: 22 Mar 2017 09:33
Last Modified: 22 Mar 2017 09:33
URI: http://digilib.uin-suka.ac.id/id/eprint/24644

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