Repository Artikel: "Determinant Factors Affecting on Accuracy of Auditor's Opinion: Multigroup Analysis"

Syahputra, Briyan Efflin and Irawati, Anggit Esti and Afnan, Akhmad and Ceisari, Btari Bunga (2020) Repository Artikel: "Determinant Factors Affecting on Accuracy of Auditor's Opinion: Multigroup Analysis". International Journal of Business, Humanities, Education and Social Sciences, 2 (1). pp. 36-43. ISSN 2685-0931 (Online) dan 1550205894 (Print)

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Abstract

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Briyan Efflin Syahputra
Date Deposited: 25 Nov 2022 12:56
Last Modified: 07 Dec 2022 18:51
URI: http://eprints.uty.ac.id/id/eprint/11200

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