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Title: Pengaruh Keahlian Audit Dan Audit Judgment Terhadap Ketepatan Pemberian Opini Oleh Akuntan Publik Dengan Pengalaman Sebagai Variabel Moderating
Authors: Dina Mardiana
Advisors: Reskino SE., M.Si., AK., CA
Keywords: Audit expertise;Audit Judgment;experience and the accuracy of audit opinion
Issue Date: Jun-2016
Publisher: Jakarta: Fakultas Ekomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study examines the influence of audit expertise and audit judgment to the accuracy of audit opinion by accountant public with experience as moderating variable. The data reached by distribute the quetioner to Public Accounting Firm in DKI Jakarta. The number of auditor in this study were 63 auditors from 17 Public Accounting Firm. The sample were junior auditor, senior auditor, supervisor, manager, and partner. The method of determining the sample using by convenience sampling method. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that audit expertise and audit judgment has significantly influence for the accuracy of audit opinion by accountant public and experience can be a moderating variable to audit expertise and audit judgment.
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