VANY OKTARINA, NIM. 222018157 (2022) PENGARUH SKEPTISISME PROFESIONAL DAN KOMPETENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik di Kota Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Vany Oktarina/222018157/2022/ The Effect of Professional Skepticism and Auditor Competence on the Accuracy of Giving Audit Opinions with Audit Judgment as Moderating Variables at Public Accounting Firms in Palembang City The formulation of the problem in this study is, 1) How is the effect of professional skepticism and auditor competence on the accuracy of giving an audit opinion. 2) How does professional skepticism affect the accuracy of giving an audit opinion. 3) How is the effect of auditor competence on the accuracy of giving an audit opinion. 4) How does professional skepticism affect the accuracy of giving an audit opinion with audit judgment as a moderating variable. 5) How is the effect of auditor competence on the accuracy of giving an audit opinion with audit judgment as a moderating variable. The purpose of this study is to determine 1) The effect of professional skepticism and auditor competence on the accuracy of giving an audit opinion. 2) The effect of professional skepticism on the accuracy of giving an audit opinion. 3) The effect of auditor competence on the accuracy of giving an audit opinion. 4) The effect of professional skepticism on the accuracy of giving an audit opinion with audit judgment as a moderating variable. 5) The effect of auditor competence on the accuracy of giving an audit opinion with audit judgment as a moderating variable. The type of research used is associative research. The sample used in this study is aimed at auditors who work in 9 Public Accounting Firms in Palembang City. Data collection methods are interviews and questionnaires. The data analysis method in this research is qualitative and quantitative analysis. The data analysis technique was assisted by the Statistical Program For Special Science (SPSS) software. The results of this study indicate that 1) together professional skepticism and auditor competence affect the accuracy of giving an audit opinion. 2) Partially, professional skepticism has no effect on the accuracy of giving an audit opinion. 3) Partially, the competence of auditors has a significant effect on the accuracy of giving an audit opinion. 4) In moderation, audit judgment does not moderate professional skepticism about the appropriateness of giving an audit opinion. 5) In moderation, audit judgment does not moderate the competence of auditors on the accuracy of giving audit opinion. Keywords: Professional Skepticism, Auditor Competence, Accuracy of Giving Audit Opinions, Audit Judgment.

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Aprianto, SE.,M.Si 2. Anggrelia Afrida, SE.,M.Si
Uncontrolled Keywords:	skeptisisme profesional, kompetensi auditor, audit judgement dan ketepatan pemberian opini audit
Subjects:	Ekonomi dan Bisnis Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	30 Mar 2022 02:24
Last Modified:	30 Mar 2022 02:24
URI:	http://repository.um-palembang.ac.id/id/eprint/19930

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