PENGARUH PENGALAMAN DAN KEAHLIAN TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR (Studi kasus pada Kantor Akuntan Publik di Jakarta Selatan)
Abstract
Abstract
The purpose of this study was to determine the effect of experience and expertise on the accuracy of providing audit opinion through professional audit skepticism at a public accounting firm in South Jakarta. The population in this study is a public accounting firm in South Jakarta. While the sample used was 75 respondents using purposive sampling method. In this study the data sources used are primary data by means of data collection, namely questionnaire techniques. The data analysis technique used is quantitative descriptive analysis. Based on the results of this study indicate that the test analysis in Partial Variable Experience and expertise of the auditor affect the accuracy of the provision of audit opinion, while the variable auditor professional skepticism does not mediate experience and expertise on the accuracy of providing audit opinions. And the Simultaneous analysis test results that the auditor's professional experience, expertise and skepticism have an influence on the accuracy of giving an audit opinion.
Keywords: Experience and expertise influence on the accuracy of giving audit opinion through professional skepticism of auditors
References
DAFTAR PUSTAKA
Achmat, Zakarija. 2010. Theory of Planned Behavior, Masihkan Relevan?. http://zakarija.staff.umm.ac.id/files/2010/12/, diakses tanggal 14 September 2010.
Agoes. 2004. Auditing (Pemeriksaan Akuntan) oleh Akuntan Publik. Jakarta: Lembaga Penerbit Universitas Indonesia.
Agung, Mangaraja. 2007. “Disonansi Kognitif.†Literatur. Fakultas Psikologi, Universitas Indonesia.
Ajzen, Icek. 1991. Organizational Behavior and Human Decison Process : Theory of Planned Behavior Online’s. http://home.comcast.net/ajzen/tpb.obhdp-295, diakses tanggal 14 September 2011.
Ansah, S. O., Moyes, G. D., Oyelere, P. B., Hay, D. 2002. “An Empirical Analysis of the Likelihood of Detecting Fraud in New Zealand.†Managerial Auditing Journal. Vol. 17. No. 4.
Arrens. 2007. Auditing dan Pelayanan Verifikasi : Pendekatan Terpadu. Jakarta: Tim Dejacarta.
Azwar, S. 1998. Sikap Manusia Teori dan Pengukurannya. Jakarta: Pustaka Pelajar.
Butt, J.I. 1998.â€Frequency Judgment I an Auditing-Related Lask.†Journal of Accounting Research. Voi.26.
Fullerton, R., Durtschi, C. 2005. “The Effect of Professional Scepticism on the Detection Skills of Internal Auditors.†Working Paper
Ghozali, Imam, 2009. Aplikasi Analisis Multivariat dengan Program SPSS 21: Edisi 7. Semarang: Badan Penerbit Universitas Diponegoro.
...... 2011. Structural Equation Modelling Metode Alternatif dengan Partial Least Square: Edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.
Gusti, Magfirah., Syahrir, Ali. 2008. “Hubungan Skeptisisme Profesional Auditor dan Situasi Audit, Etika, Pengalaman serta Keahlian Audit dengan Ketepatan Pemberian Opini Auditor oleh Akuntan Publikâ€. Jurnal Simposium Nasional Akuntansi Padang. Vol.8.
Herliansyah, Yudhi. 2008. Metodologi Penelitian: Pusat Pengembangan Bahan Ajar. Jakarta: Universitas Mercubuana.
Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.
Louwers, T. J., Ramsay, R. J., Sinason, D. H. 2005. Auditing and Assurance Service. New York: Mc Graw Hill.
Mulyadi. 2002. Auditing, Buku dua Edisi ke Enam. Jakarta: Salemba Empat.
Noviyanti, Suzy. 2008. “Skeptisisme Profesional Auditor dalam Mendeteksi Kecurangan untuk Mencapai Prosedur Audit yang Efektif.†Disertasi Tidak Dipublikasikan. Program Doktor, Universitas Diponegoro.
Shaub, M.K., Lawrence, J. E. 1996. “Ethics, Experience and Profesional Scepticism: A Situational Analysis.†Behavioral Research in Accounting. Vol.8.
Suraida, Ida. 2005. “Pengaruh Etika, Kompetensi, Pengalaman Audit dan Risiko Audit terhadap Skeptisisme Profesional Auditor dan Ketepatan Pemberian Opini Akuntan Publik.†Sosiohumaniora. Vol.7, No.3.
Zulaikha. 2006. “Pengaruh Interaksi Gender, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment.†Jurnal Simposium Nasional Akuntansi 9 Padang.
yusrizalfirzal.wordpress.com/2010/11/22/kajian-teori-kerangka-konseptual-dan-hipotesis.
Sutrisno & Fajarwati Diana (2014). Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika dan Gender terhadap ketapatan pemberian opini audit melalui Skeptisisme Profesional Auditor.
