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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
SUHARTINI SUHARTINI
BPK RI Perwakilan Provinsi Bali
Economics, Econometrics & Finance

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PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, DAN INDEPENDENSI TERHADAP PERTIMBANGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI BALI) SUHARTINI SUHARTINI; DODIK ARIYANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.
Co-Authors DODIK ARIYANTO