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The Effect of Work Experience, Audit Quality, Accountability, and Auditor’s Independence on Decision of Audit Opinion

NINGTIAS, Wulan Sari (2020) The Effect of Work Experience, Audit Quality, Accountability, and Auditor’s Independence on Decision of Audit Opinion. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to analyze the effect of work experience, audit quality,accountability, and auditor’s independence on the decision of audit opinion. Thepopulation in this study was all Auditor in Audit Board of Republic Indonesia(BPK) Representative of the Province of DKI Jakarta. The research data wasobtained directly from respondents through a questionnaire with a purposivesampling technique and using data analysis in the form of Multiple RegressionAnalysis on the SPSS. The research sample obtained amounted to 86 respondents.The results of this study indicate that: (1) work experience has a positive effect ondecision of audit opinion, (2) audit quality has a positive effect on decision of auditopinion, (3) accountability has a positive effect on decision of audit opinion, and(4) independence has a positive effect on decision of audit opinion.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C20297
Uncontrolled Keywords: Work experience, audit quality, accountability, independence, audit opinion.
Subjects: A > A575 Auditing
D > D63 Decision making
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs PKL PKL
Date Deposited: 13 Jan 2022 08:02
Last Modified: 13 Jan 2022 08:02
URI: http://repository.unsoed.ac.id/id/eprint/12779

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