Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali
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Authors:
Putu Ika Ristiana Dewi, I Ketut Sujana
Abstract:
“The company’s need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the accuracy of givingopinion. The purpose of this study is to analyze the role of professional ethics mediate theinfluence of professional skepticism of auditors and audit expertise on the accuracy ofgiving opinion by auditors at Public Accounting Firm in Bali. This research was conductedin all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 withauditor as much as 73 people. Using sample with saturated sample method. Data collectionmethod was done by distributing questionnaires and data analysis techniques using pathanalysis technique. Based on the analysis result, professional skepticism of auditor andaudit skill have positive effect on the accuracy of giving opinion of auditor at PublicAccountant Office in Bali. Professional ethics is able to mediate the positive influence ofauditor professional skepticism and audit expertise on the accuracy of providing auditoropinion on Public Accounting Firm in Bali.Keywords: Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving”
Keywords
Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving
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PDF:
https://jurnal.harianregional.com/akuntansi/full-37492
Published
2018-02-19
How To Cite
RISTIANA DEWI, Putu Ika; SUJANA, I Ketut. Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali.E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2229-2256, feb. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-37492. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2018.v22.i03.p22.
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Issue
Vol 22 No 3 (2018)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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