Detail Cantuman

ABSTRACT
QALAM JANUAR DWITIRTA PERDANA PANGESTU (2017). The Effect of Audit Judgment,
Auditor Experience, and Auditor Ethics on Giving Audit Opinion to Public Accounting Firm (KAP)
in Makassar (guided by Alimuddin Hadji and Anwar).
This study aims to determine whether Audit Judgment, Auditor Experience, and Auditor
Ethics have an effect on the giving of Audit Opinion to Public Accounting Firm (KAP) in
Makassar. Data collection used primary data obtained from questionnaires using saturated
sample technique. The population is all auditors in five (5) Public Accounting Firm in Makassar a
total of 33 auditors, and the entire sample is used in this study. The results of the questionnaire
have been tested for validity and reliability, also tested the classical assumption of normality
assumption, and multicolonierity assumption. Methods of data analysis using multiple
regression techniques.
The results showed that the proposed hypothesis was accepted because it showed
positive and significant hypothesis test results. This means that Audit Judgment, Auditor
Experience, and Auditor Ethics have a positive and significant impact on Audit Audit Opinion at
Public Accounting Firm (KAP) in Makassar.
Keywords: Audit Judgment, Auditor Experience, Auditor Ethics, Giving Opinion Audit
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ABSTRAK
QALAM JANUAR DWITIRTA PERDANA PANGESTU (2017). Pengaruh Audit
Judgment, Pengalaman Auditor, dan Etika Auditor Terhadap Pemberian Opini Audit
pada Kantor Akuntan Publik (KAP) di Makassar (dibimbing oleh Alimuddin Hadji dan
Anwar).
Penelitian ini bertujuan untuk mengetahui Audit Judgment, Pengalaman
Auditor, dan Etika Auditor terhadap Pemberian Opini Audit pada Kantor Akuntan
Publik (KAP) di Makassar. Pengumpulan data menggunakan data primer yang
diperoleh dari kuesioner dengan menggunakan teknik sampel jenuh. Populasinya
adalah seluruh auditor pada lima (5) Kantor Akuntan Publik di Makassar sejumlah 33
auditor, dan seluruh sampel digunakan dalam penelitian ini. Hasil kuesioner tersebut
telah diuji validitas dan realibiltasnya, juga telah diuji asumsi klasik berupa asumsi
normalitas, dan asumsi multikolonieritas. Metode analisis data menggunaakan teknik
regresi berganda.
Hasil penelitian menunjukkan bahwa hipotesis yang menujukkan hasil yang
positif dan signifikan. Ini berarti bahwa Audit Judgment, Pengalaman Auditor, dan
Etika Auditor berpengaruh positif dan signifikan Terhadap Pemberian Opini Audit
Audit pada Kantor Akuntan Publik (KAP) di Makassar.
Kata kunci : Audit Judgment, Pengalaman Auditor, Etika Auditor, Pemberian Opini
Audit