Pengaruh Independensi Dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit Dengan Fee Audit Sebagai Variabel Moderating (Studi Kasus Pada KAP di Jakarta Timur)

Aprillia Ratna Sari (Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta Utara)

Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Vol 2, No 1 (2017): Jurnal Akuntansi Manajerial, ISSN (E): 2502-6704

The purpose of this study was to examine the effect of independence, and the situation of the accuracy audit opinion with audit fee as a moderating variable. Respondents in this study were the auditors who work in Public Accounting Firm in East Jakarta. While the sample is 41 respondents from 6 Public Accounting Firm (KAP) in East Jakarta. The sampling method is convinience sampling, the sampling of the most easily found used as a sample.Analysis tool used is multiple regression. The results showed: independence has a significant influence on the accuracy of the provision of the audit opinion, while the audit situation has no significant effect on the accuracy of the provision of the audit opinion. Independence and audit situation together had a significant influence on the accuracy of the provision of the audit opinion. Audit fee as a moderating variable has no significant effect and weaken the independence and audit situation on the accuracy of the provision of the audit opinion.