PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT (Studi Kasus Perwakilan Badan Pemeriksa Keuangan (BPK) RI Provinsi Bali)
| Main Author: | I GEDE , SUKARIADA |
|---|---|
| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.upnjatim.ac.id/4620/1/file1.pdf http://eprints.upnjatim.ac.id/4620/2/file2.pdf http://eprints.upnjatim.ac.id/4620/ |
Daftar Isi:
- This studyaimed todetermine the effect ofauditorcompetence and independenceof theauditopinion. This study iscausal, wherethere isthe influence ofthe competence and independenceof theauditopinion. The population inthis studyis theauditorAudit Boardof the Republic ofIndonesiaBaliprovincialrepresentatives. Sampling wasdone byprobability sampling, withsamples of34respondents. Data usedin this studyisprimary data. Method ofdata collectionisthrough thedistribution of questionnaires tosurveyrespondents. Analysis of research datausingmultiple linearregressionanalysisusing SPSS. From theresults ofthe analysisindicatethat thehypothesis(1) statesthat theallegedcompetencesignificantly influence theauditopinion. (2) statesthat theallegedindependence of auditorssignificant effect onauditopinion. Keywords: Competence, Independence, AuditOpinion