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Dian Puji Puspita Sari
Universitas Muhammadiyah Riau, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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The Influence of Expertise, Audit Experience, Ethics, and Knowledge of Accounting and Auditing on the Accuracy of Audit Opinion Giving Jihan Rahmawati; Dian Puji Puspita Sari; Nur Fitriana
Journal of Social Research Vol. 5 No. 4 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i4.3105

Abstract

Background: The accuracy of audit opinions is a critical element in maintaining the credibility of financial reporting and ensuring stakeholder trust. Various individual auditor characteristics such as expertise, audit experience, ethics, and accounting and auditing knowledge are assumed to influence the quality and accuracy of audit judgments. Objective: This study aims to determine the effect of expertise, audit experience, ethics, and accounting and auditing knowledge on the accuracy of audit opinions. Methods: This research applies a quantitative approach using primary data collected through questionnaires. The sample consisted of 61 auditors selected using the census method. Data were analyzed using descriptive statistics and multiple linear regression analysis. Results: The findings show that expertise does not significantly affect the accuracy of audit opinions. However, audit experience, ethics, and accounting and auditing knowledge have significant effects on the accuracy of audit opinions. Conclusion: The study concludes that audit experience, ethics, and accounting and auditing knowledge play important roles in improving the accuracy of audit opinions, while expertise alone is not sufficient to influence audit opinion accuracy. These findings highlight the importance of practical experience and ethical competence in strengthening audit quality.
Co-Authors Jihan Rahmawati Nur Fitriana