Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi

Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan

Andhika Aria Bhava (Unknown)
Nofryanti, Nofryanti (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.

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Journal Info

Abbrev

JURRIE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam ...