PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG
DOI:
https://doi.org/10.47491/landjournal.v7i2.4915Keywords:
Independence, Professionalism, Accuracy of Audit OpinionsAbstract
Cases of inaccurate audit opinions by auditors, which have occurred in both government and private institutions and have been published online, demonstrate the weakness of an auditor's independence and professionalism. This research seeks to assess if the independence and professionalism of an auditor influences the accuracy of his or her audit opinions. A quantitative method is utilized in this study and is grounded on the gathering of original information via surveys. The research involved an overall sample of 87 auditors working at twenty public accounting firms (KAP) in Bandung. Data analysis was conducted with SPSS through the application of validity assessments, reliability assessments, normality assessments, multicollinearity assessments, heteroscedasticity assessments, correlation evaluations, multivariate linear regression evaluations, partial t-statistical, simultaneous F-test and study of the R² coefficients. The conclusion of t-value hypothesis test revealed that the variables independence and professionalism each influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung. Likewise, the F-test revealed that independence and professionalism simultaneously influence the accuracy of auditors' opinions at audit firms (KAP) in Bandung.
References
Amalia, P. N., Maidani, & Kuntadi, C. (2023). Pengaruh Kompetensi Auditor, Independensi Auditor danSkeptisme Profesional Auditor terhadap Pemberian Opini Audit. Jurnal Ilmiah Wahana Pendidikan, 9(4), 428–434. https://jurnal.peneliti.net/index.php/JIWP
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services Sixteenth Edition. In Pearson Education Limited.
Aulia, R., Maulana, A., & Supriadi, T. (2024). Influence of integrity, independence, professional skepticism, and audit situation on audit opinion. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 10(1), 55–66. https://doi.org/10.28986/jtaken.v10i1.1626
Chairina, S. W. (2023). Masih Pentingkah Pemberian Opini Audit Laporan Keuangan? Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 4(2), 12–31. https://doi.org/10.28932/jafta.v4i2.7623
Cokorda Istri Putri Saraswati, Ni Made Sunarsih, I. A. B. M. (2023). Pengetahuan Akuntansi dan Auditing , Etika , Independensi , Situasi Audit dan Pengalaman Auditor terhadap Ketepatan Pemberian Opini Audit pada Kantor Akuntan Publik di Bali. 5(2), 403–412.
Fadillah, J., Nur, M., & Abduh, M. (2025). Pengaruh Independensi , Skeptisisme dan Profesional Auditor Terhadap Ketepatan Pemberian Opini Audit Pada Inspektorat Luwu Utara. 8(1), 10–23.
Hanifah, R. U., Sulistyawati, A. I., & Yulianti. (2024). Auditing Konsep dan Teori Pemeriksaan Akuntansi Buku 1 (Issue May).
Hasibuan, A. (2017). Etika Profesi Profesionalisme Kerja (A. F. H. Hasibuan (ed.); Pertama). UISU Press.
Indra, D. I. F., & Sinaga, M. S. (2022). PENGARUH KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP FRAUD PADA PT. MUSTIKA RATU Tbk. Land Journal, 3(1), 114–126. https://doi.org/10.47491/landjournal.v3i1.1897
Mulyadi. (2017). AUDITING (Cetakan ke). Salemba Empat.
Novitasari, Ni Luh Gde, N. L. P. S. D., & Dwitama, K. K. (2024). FAKTOR FAKTOR YANG MEMPENGARUHI KETEPATAN PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI. 6(1), 12–26.
Prasetyo, I., Sulhendri, S., & Sarwoko, H. (2023). Pengaruh Profesionalisme, Pengalaman Auditor, dan Pertimbangan Materialitas terhadap Pemberian Opini Audit Laporan Keuangan Independensi sebagai Variabel Moderasi. Jurnal Sosial Dan Sains, 3(4), 382–397. https://doi.org/10.59188/jurnalsosains.v3i4.725
Satiman, & Suparmin. (2021). 5028-12511-1-Pb (3). Research Journal of Accounting and Bussines Management, 5(1), 1–16.
