Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika dan Gender Terhadap Ketepatan Pemberian Opini Auditor Melalui Skeptisime Profesional Auditor (Studi Kasus Pada KAP Big Four di Jakarta)
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi Lambung Mangkurat, Banjarmasin
, 2012
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/3487/1/Full%20Paper-Pengaruh%20Pengalaman%2C%20Keahlian%2C%20Situasi%20Audit%2C%20Etika%20dan%20Gender.pdf https://eprints2.undip.ac.id/id/eprint/3487/ |
Daftar Isi:
- This particular reseach is aimed to examine both direct and indirect effects from the defined number variable, i.e experience, expertise, audit situation, ethics and gender toward the accuracy or precision of audit opinion as a direct effect, and oppositely as well those similar defined varibale examined toward auditor proffesionalism scepticism as an indirect effect. Data was collected then accordingly processed by Partial Least Square (PLS) from the result of developed questionare which were disseminated to the big four accounting firmKAP ( Deloitte, Ernst and Young, KPMG-Klynveld Peat Marwick Goerdeler dan PriceWaterhouseCoopers), with 88 out of 200 respondents upon those spreaded KAPs or 44 % respon rate. After all, the final result for significant direct effect toward accuracy of audit opinion is gender, while for indirect effect of accuracy audit opinion through sceptisim is audit situation.