Influence Disclosure, Tenure Audit, Audit Judgment and Lowballing on the Accuracy of Giving Audit Opinions to Hoods in Makassar

Syamsuri Rahim (Accounting, Faculty of Economics and Business, Indonesian Muslim University)
Muslim Muslim (Accounting, Faculty of Economics and Business, Indonesian Muslim University)
Andi Fajri Bahnur (Accounting, Faculty of Economics and Business, Indonesian Muslim University)

Jurnal Info Sains : Informatika dan Sains
Vol. 13 No. 03 (2023): Informatika dan Sains , Edition December 2023

This study aims to examine the effect of disclosure, audit tenure, audit judgment and lowballing on the accuracy of providing audit opinion in KAP in Makassar. Data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This research uses primary data by conducting research directly in the field by giving questionnaires / question sheets to 41 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the Disclosure variable had a positive and significant effect on the Accuracy of Audit Opinion, the Tenure Audit variable had a positive and significant effect on the Accuracy of Audit Opinion, Audit Judgment Positive and significantly affected the Accuracy of Audit Opinion and Lowballing. on the Accuracy of Providing Audit Opinions.