Research Article
Precision of Determinant in Auditor’s Opinions
@INPROCEEDINGS{10.4108/eai.20-1-2018.2281868, author={Sri Rahayu and Abdul Rohman}, title={Precision of Determinant in Auditor’s Opinions}, proceedings={Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia}, publisher={EAI}, proceedings_a={WMA-1}, year={2019}, month={9}, keywords={spiritual intelligence professional ethics professional skepticism independence and accuracy of auditor opinion}, doi={10.4108/eai.20-1-2018.2281868} }- Sri Rahayu
Abdul Rohman
Year: 2019
Precision of Determinant in Auditor’s Opinions
WMA-1
EAI
DOI: 10.4108/eai.20-1-2018.2281868
Abstract
This study aimed to analyze the influence of spiritual intelligence, professional ethics, professional skepticism, and indepence in the accuracy of givingaudit opinion. The sample of this study was the auditors who work on 14 (fourteen) Public Accounting Firm (CPA) in the area of DKI Jakarta. The data were collected by distributing 105 (a hundred and five) questionnaires, but only 94 (ninety-four) questionnaires could be processed. The data were analyzed by using multiple linear regression method with the help of Statistical Package for the Social Sciences version 19 and Microsoft Excel 2010 program. The test result showed that all independent variables such as spiritual intelligence, professional ethics, professional skepticism, and independence had a significant effect on the accuracy of audit opinion decisions. The limitations on data collection was the utilization of survey method only without conducting conversations, thus for further research, it was recommended to use an experimental method which then followed by doing interviews.