LASTRI NOFITRI, - (2020) PENGARUH SKEPTISME PROFESIONAL, ETIKA, PENGALAMAN AUDIT, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru). Skripsi thesis, Universitas Islam Negeri Sultan Syarif Kasim Riau.

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Abstract

ABSTRACT THE INFLUENCE OF PROFESSIONAL SKEPTICISM, ETHICS, AUDIT EXPERIENCE AND INDEPENDENCE TO THE ACCURACY OF PUBLIC ACCOUNTANT OPINION (The Empirical Study at a Public Accounting Firm ini Pekanbaru) By: LASTRI NOFITRI NIM: 11673201243 This study examines the influence of professional skepticism, ethics, audit experience and independence to the accuracy of public accountant opinion. this study uses a quantitative method using primary data obtained from the questionnaire. The population of this research is all auditors working in Public Accounting Firms in Pekanbaru that have been registered at IAPI 2019. Determination of the sample of this study using purposive sampling method with criteria: 1) Education is at least S1, 2) Minimum 2 years of auditor work experience. Based on the criteria set out, a sample of 36 auditors was obtained. Testing the hypothesis in this test using multiple linear regression was tested using SPSS version 25. The result of this study indicate that partially found that professional skepticism, ethics and independence has a significant positive effect on accuracy of public accountant opinion, while the audit experience has no effect on accuracy of public accountant opinion. While the simultaneous test results showed that professional skepticism, ethics, audit experience and independence have a significant effect on accuracy of public accountant opinion. Keywords: Professional Skepticism, Ethics, Audit Experience, Independence and Accuracy of Public Accountant Opinion.

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