@phdthesis{digilib24644,
           month = {February},
           title = {PENGARUH INDEPENDENSI, PENGALAMAN, KEAHLIAN,PENGETAHUAN, ETIKA DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT: DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.  13820057 DESI NURMALASARI},
            year = {2017},
            note = {DR. IBNU QIZAM, S.E,. M.Si., Akt. CA.},
        keywords = {independence, experience, expertise, knowledge, ethics, gender,
accuracy of audit opinion, and audi.or professional scepticism},
             url = {https://digilib.uin-suka.ac.id/id/eprint/24644/},
        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.}
}