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Putu Ika Ristiana Dewi
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Economics, Econometrics & Finance

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Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali Putu Ika Ristiana Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p22

Abstract

The company's need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the accuracy of givingopinion. The purpose of this study is to analyze the role of professional ethics mediate theinfluence of professional skepticism of auditors and audit expertise on the accuracy ofgiving opinion by auditors at Public Accounting Firm in Bali. This research was conductedin all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 withauditor as much as 73 people. Using sample with saturated sample method. Data collectionmethod was done by distributing questionnaires and data analysis techniques using pathanalysis technique. Based on the analysis result, professional skepticism of auditor andaudit skill have positive effect on the accuracy of giving opinion of auditor at PublicAccountant Office in Bali. Professional ethics is able to mediate the positive influence ofauditor professional skepticism and audit expertise on the accuracy of providing auditoropinion on Public Accounting Firm in Bali.Keywords: Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving
Co-Authors I Ketut Sujana