Pengaruh Etika, Kompetensi, Pengalaman Audit dan Risiko Audit terhadap Skeptisisme Profesional Auditor dan Ketepatan Pemberian Opini Akuntan Publik

Ida Suraida
Fakultas Ekonomi Universitas Padjadjaran
Jl. Dipati Ukur No. 35 Bandung


This research is to examine how far ethics, competence, audit experience, audit risk and auditor’s professional skepticism influence auditor’s expression of opinion. The argument of this research background is based on the audited financial statements used by interest parties, in their decision making. The integrity of the profession and the accuracy of profession are expected by these users. Survey method is applied to the respondents consisting of auditors of public accounting firms in Indonesia, who are entitled to signing audit reports which express an opinion on the audited financial statements. This investigation is descriptive verification (causal) on the variable using the SEM method in analysis. The hypotheses tested are revealed as that ethics, competence, audit experience, audit risk and auditor’s professional skepticism influence the auditors’ expression of opinion individually as well as partially and simultaneously. The results of the test revealed that ethics, competence, audit experience, audit risk and auditors’ professional skepticism partially as well as simultaneously influence on accuracy of the auditor’s expression of opinion.

Key words: ethics, competence, audit experience, audit risk, auditor’s professional skepticism, opinion.


In the field of auditing services rendered by the Public Accountant (AP) is to audit the financial statements of the company and give an opinion (opinion) whether the company’s financial statements have been fairly presented in accordance with Financial Accounting Standards (GAAP) established by the IAI (Indonesian Institute of Accountants ). Company’s financial statements audited by Public Accounting Firm (KAP) will be used by various stakeholders (head of the company, shareholders, government, creditors and employees) in decision-making, therefore, the audit should be done with the best.

The end result of the audit opinion is the provision of public accountants, public accountants, who in the writing of subsequent written opinion accountant. Giving opinions accountant in accordance with the criteria set out in the Public Accountants Professional Standards (SPAP) is very important that the audit results are not misleading its users. Giving opinions accountants must d) idukung by sufficient competent audit evidence, which in gathering audit evidence, auditors should always use professional skepticism is an attitude that includes the mind that is always questioning and critically evaluating audit evidence (SPAP 2001; SA, section 230 ) in order to obtain conclusive evidence as the basis for the opinion of accountants.

In practice the implementation of auditing services performed by the Public Accountant, there are still some people who doubt the level of professional skepticism is owned by the auditors KAP doubt that further impact on the public opinion against the granting of public accountants. Indications of the existence of these doubts as a sanction granted by Bapepam on KAP T & M as a result of improper opinion of one client who diauditnya. (TVRI, December 2002). Abroad (USA) in case of Enron – Arthur Anderson; Word.Com – Arthur Anderson, Xerox and Merck. Enron, the giant company in the field of energy with a turnover of U.S. $ 100 billion in 2000, suddenly went bankrupt, leaving debts amounting to nearly U.S. $ 31.2 billion. …..

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