PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT
(Studi Kasus Perwakilan Badan Pemeriksa Keuangan (BPK) RI Provinsi Bali).
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
I GEDE , SUKARIADA
Subject
HJ Public Finance
Datestamp
2013-11-08 03:37:49
Abstract :
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
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
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