文章基本信息

标题：The Effect of Experience to The Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators
本地全文：下载
作者：Asa Septa Nugraha ; Asa Septa Nugraha ; Dhini Suryandari 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2018
卷号：7
期号：1
页码：61-69
DOI：10.15294/aaj.v5i3.18251
语种：English
出版社：Universitas Negeri Semarang
摘要：This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants. The population in this study is the auditor at the Public Accounting Firm in the Semarang city as many as 17 firm with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 55 respondents. Methods of data analysis uses descriptive analysis, multiple linear analysis and simple, and test sobel. Research study show that experience, audit expertise, and audit judgment have a direct effect on the accuracy of opinion and professional scepticism has no effect on the accuracy of opinion, experience influencing audit expertise, professional scepticism and audit judgment. Audit expertise and audit judgment capable of mediating the influence of experience on the accuracy of opinion and professional scepticism are unable to mediate the influence of experience on the accuracy of opinion. The conclusion of this research is that experience, audit expertise, and audit judgment will result in more accurate audit opinion and audit expertise and audit judgment can strengthen the influence of experience on accuracy of audit opinio.
关键词：Experience; Audit Expertise; Professional Scepticism; Audit Judgment; Accuracy of Opinion