PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT (Studi Kasus Perwakilan Badan Pemeriksa Keuangan (BPK) RI Provinsi Bali).

I GEDE , SUKARIADA (2013) PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT (Studi Kasus Perwakilan Badan Pemeriksa Keuangan (BPK) RI Provinsi Bali). Undergraduate thesis, Faculty of Economics.

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      Abstract

      This studyaimed todetermine the effect ofauditorcompetence and independenceof theauditopinion. This study iscausal, wherethere isthe influence ofthe competence and independenceof theauditopinion. The population inthis studyis theauditorAudit Boardof the Republic ofIndonesiaBaliprovincialrepresentatives. Sampling wasdone byprobability sampling, withsamples of34respondents. Data usedin this studyisprimary data. Method ofdata collectionisthrough thedistribution of questionnaires tosurveyrespondents. Analysis of research datausingmultiple linearregressionanalysisusing SPSS. From theresults ofthe analysisindicatethat thehypothesis(1) statesthat theallegedcompetencesignificantly influence theauditopinion. (2) statesthat theallegedindependence of auditorssignificant effect onauditopinion. Keywords: Competence, Independence, AuditOpinion

      Item Type: Thesis (Undergraduate)
      Subjects: H Social Sciences > HJ Public Finance
      H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
      Divisions: Faculty of Economics > Accounting
      Depositing User: Fitri Yulianto
      Date Deposited: 08 Nov 2013 10:37
      Last Modified: 08 Nov 2013 10:37
      URI: http://eprints.upnjatim.ac.id/id/eprint/4620

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