PENGARUH SKEPTISME PROFESIONAL AUDITOR, KEAHLIAN, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT PADA INSPEKTORAT KABUPATEN KUANTAN SINGINGI

Abstract

Professional auditor skeptism, expertise, and independence influenced the accuracy of the audit opinion given to the inspectorate of Kuantan Singingi Regency.

This research was conducted by using cencus method, where all populations were used as the sample. The population used in this research was all inspectorate staff of Kuantan Singingi Regency. The data was obtained by distributing questionnaires. This research was a quantitative descriptive study with a causality approach. The analysis of the data was multiple linear regression test using t-test and coeffisient of determination test.

From the result of the study partially professional auditor skeptism had a significance effect on the accuracy of giving opinion to 0,104 or 10,4%, the result was proven by the significance vallue smaller than 5% (0,004 < 0,05). Expertise had a significance effect on the accuracy of giving audit opinion to 0,129 or 12,9%, the result was proven by the significance vallue smaller than 5% (0,005 <0,05). Independence had a significant effect on the accuracy of giving opinion to 0,329 or 32,9%, the result was proven by the significance vallue smaller than 5% (0,009 < 0,05). Based on the analysis of determination coefficient (R²) explained that 66,7% of giving audit opinion variable was influenced by professional auditor skeptism, expertise, and independence variable, the remaining 33,3% was influenced by other factors that was not examined in this study.