PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP OPINI AUDIT (STUDI EMPIRIS PADA INSPEKTORAT KABUPATEN KUANTAN SINGINGI)

Abstract

This study aims to examine the effect of auditor independence and competence on audit opinion (empirical study at the Kuantan Singingi Regency Inspectorate). The data of this study were obtained from questionnaire data (Secondary). The population in this study were all employees of the Inspectorate of Kuantan Singingi Regency. The sampling method in this research is census. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with f test, t test and coefficient of determination (R²).

The test results show that, 1) the effect of auditor independence has a positive and significant effect on audit opinion where t count 3,016 > t table 2,024 and a significant value of 0,005 < 0,05. 2) Auditor Competence has a positive and significant effect on Audit Opinion where t count 3,825 > t table 2,024 and significant value 0,000 < 0,05. The Termination Coefficient of 0,536 or equal to 53,6% is obtained, which means that the magnitude of the influence of Auditor Independence and Auditor Competence on Audit Opinions is 53,6% while the remaining 46,4% is explained by other causal factors originating from outside the regression that do not investigated in this study.