Indonesia Conference Directory


<< Back

THE EFFECT OF INDEPENDENCE, INTEGRITY, PROFESSIONALISM, AND PROFESSIONAL SKEPTICISM ON THE ACCURACY OF GIVING AUDIT OPINION (THE CASE OF AUDIT BOARD OF THE REPUBLIC OF INDONESIA)
Krishna Kamil and Nadya Fathonah

STEI


Abstract

The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Skepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Skepticism with respect to Accuracy of Giving Audit Opinion by BPK RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modeling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government auditor).. The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has no significant effect on the accuracy of giving opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional skepticism has no significant effect and negative on the accuracy of giving audit opinion by BPK-RI. KEYWORDS: Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Giving Audit Opinion.

Keywords: Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Audit Opinion.

Topic: Auditing

Link: https://ifory.id/abstract/u6Qm4zYUNAej

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (krishna kamil)

Featured Events

APS 2021


SKN 2021


MSAT 2021

Embed Logo

If your conference is listed in our system, please put our logo somewhere in your website. Simply copy-paste the HTML code below to your website (ask your web admin):

<a target="_blank" href="https://ifory.id"><img src="https://ifory.id/ifory.png" title="Ifory - Indonesia Conference Directory" width="150" height="" border="0"></a>

Site Stats