PENGARUH INDEPENDENSI AKUNTAN PUBLIK DAN AUDIT JUDGEMENT TERHADAP OPINI AKUNTAN PUBLIK

Ely Suhayati

Abstract


Akuntan Publik di dalam melaksanakan pekerjaannya berdasarkan adanya permintaan dari masyarakat, fenomena yang terjadi masih adanya ketidak percayaan dari masyarakat terkait opini akuntan publik bahwa pemberian opini tidak sesuai dengan kondisi di perusahaan tersebut, salah satu penyebabnya adalah independensi. Akuntan Publik harus bersikap Independen ketika melakukan audit, baik independence in fact maupun independence in appereance. Independence artinya tidak mudah dipengaruhi atau netral, dimana sikap mental tersebut akan meningkatkan kepercayaan pemakai laporan keuangan yang telah diaudit karena auditor akan mempertimbangkan hasil audit yang telah dilakukannya dengan mempertimbangkan materialitas, resiko audit dan going concern yang akhirnya akan dikeluarkan laporan akuntan publik seperti opini dari akuntan publik.

Tujuan dari penelitian ini adalah untuk mengetahui sebarapa besar pengaruh Independensi Akuntan Publik dan Audit Judgement terhadap Opini Akuntan Publik di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah Deskriptif Verifikatif dengan populasi sebanyak 29 Kantor Akuntan Publik secara random sampling, untuk metode verifikatif dilakukan pengujian dengan menggunakan path analisis.

Hasil dari penelitian ini menunjukkan adanya pengaruh Independensi Akuntan Publik terhadap Opini Akuntan Publik sebesar 45,1% dan Pengaruh Audit Judgement terhadap Opini Akuntan Publik sebesar 26,6%.

Keywords : Independensi, Audit Judgemnet, Opini dan Akuntan Publik

Full Text:

PDF

References


Arens, Alvin A. Elder, Randal.J and Beasley, Mark S. 2014. Auditing and Assurance Services : An Integrated Approach, Fifteenth Edition.Prearson Education Limited. England.

Aiman Akbar. 2012. PengaruhPelaksanaanPemeriksaan Interim, Pembatasann Lingkup Audit, Dan Independensi Terhadap Pertimbangan Opini Auditor. SkripsiUniversitasPasundan Bandung.

AnugerahSuci. 2011. AnalisisFaktor-Faktor Yang BerpengaruhTerhadap Audit judgement. UniversitasDiponegoro.

Barker, Chris., Pistrang., Nancy., dan Elliot. 2002. Research Methods In Clinical Psychology, An Introduction for Students and Practitioners WilleyAnd Sons. London.

Boynton, dkk. 2003. Modern Auditing, Edisiketujuh. Jakarta: Erlangga.

Data Jumlah dan Nama KAP di Bandung Tahun 2015

Enggar Diah. 2008. Pengaruh Persuasi atas preferensi klien dan pengalaman audit terhadap pertimbangan auditor dalam mengevaluasi bukti audit. Jurnal Akuntansi Keuangan dan Indonesia. (Volume V;2)

Haryanto. 2012. Debiasing Audit judgement : Akuntabilitas Dan Tipe Pembuat Keputusan.Universitas Diponegoro Semarang.

IAPI. 2011. Standar Profesional Akuntan Publik. Jakarta : Salemba Empat.

Mulyadi dan Kanaka Puradireja. 2002. Auditing. Edisi Keenam. Buku I. Jakarta: Salemba Empat

Silky Raditya Siregar. 2012. Faktor – Faktor Yang Mempengaruhi Pertimbangan Opini Auditor Atas Laporan Keuangan Pemerintah Daerah Istimewa Yogyakarta. Accounting Analysis Journal.ISSN 2252-6765.

Sugiyono, 2014. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta. Cetakan ke - 20

Sukrisno Agoes. 2012. AUDITING : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Salemba Empat.

Uma Sekaran. 2006. Metodologi Penelitian untuk Bisnis, Edisi 4, Buku 1. Jakarta:Salemba Empat.

UmiNarimawati,dkk. 2010. PenulisanKaryaIlmiah :PanduanAwalMenyusunSkripsidanTugasAkhir. Jakarta: Genesis Press


Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Ekonomi, Sosial dan Bisnis

-------------------------------------------------------------------
 
Jurnal EKSIS
 
Editorial Secretariat:
 
Contact Person:
Sudarlan: +62 813-1942-0207
 
Jurusan Akuntansi
Politeknik Negeri Samarinda
 
Jl. Dr. Ciptomangunkusumo Kampus Gunung Lipan Samarinda 75131
 
Phone  : +62 541260588
Fax  : +62 541260355
Website : http://e-journal.polnes.ac.id/index.php/eksis/
Email : jurnal_eksis@polnes.ac.id
 

-------------------------------------------------------------------

ISSN: 0216-6437 (PRINT)

ISSN: 2722-9327 (ONLINE)

-------------------------------------------------------------------

Creative Commons License
Jurnal EKSIS is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

-------------------------------------------------------------------

https://jgaa.info/public/www/idn/https://jgaa.info/public/www/mpo/https://bosaljournals.com/pages/https://asianmedjam.com/pages/https://pijarpemikiran.com/https://viguera.com/depo-10k/https://ejournal.aibpmjournals.com/scatter-hitam/https://www.cienciaecuador.com.ec/https://lnx.gatm.it/analiticaojs/https://www.viguera.com/slot-gacor/https://algede.org/https://jms.ump.edu.pl/public/php/https://mamanimanulhaq.id/demo/https://tangseldaily.com/https://ube.edu.ec/depo10k/https://www.hnpublisher.com/akun-pro-kamboja/http://controlvisible.auditoria.gov.co/pages/sgm-depo/https://iojpe.org/public/https://jlt.ac/https://app.sinarjaya.co.id/pasarantogel2/https://mediaakademik.com/wp-content/slot-luar/https://njmr.in/public/files/https://viguera.com/slot-thailand/https://humanika.penapersada.com/public/wp/https://ktadigitalpgri.org/assets/dist/img/scatter-hitam/http://citaitb.com/wp-content/document/https://journal.pesma-annur.net/pasarantogel2/https://ojs.isg-konf.com/pasarantogel2/https://mitrasmart.co.id/akun-pro-thailand/https://ideapublishers.org/pasarantogel2/https://asianmedjam.com/js/scatter-hitam/https://web.rsmatamakassar.org/-/pasarantogel2/https://www.journalprenatalife.com/public/https://adrjournalshouse.com/public/js/https://hr.tarunabakti.or.id/system/idn/https://algede.org/wp-content/atmos88/https://ojs.ukscip.com/pages/2024/https://membership.iapi-indonesia.org/slot-luar-negeri/https://journalofhealthandcaringsciences.org/mpo/https://ktadigitalpgri.org/assets/dist/img/akun-pro/https://brawijayahospital.com/assets/pasarantogel2/https://caet.inspirees.com/slot-luar/https://ejournal.aibpmjournals.com/gates-of-olympus/http://citaitb.com/idn/https://sibacargo.co.id/storage/akun-pro-thailand/https://masonhq.org/https://www.vertitech.gr/wp-content/situs/https://journalofhealthandcaringsciences.org/idn/https://ktadigitalpgri.org/assets/dist/img/slot-maxwin/https://ktadigitalpgri.org/assets/dist/img/slot-zeus/https://hr.tarunabakti.or.id/zeus-slot/https://ktadigitalpgri.org/assets/dist/img/maxwin/https://ktadigitalpgri.org/assets/dist/img/thailand/https://isbrmj.org/starlight-princess/https://apps.phar.ubu.ac.th/phargarden/userfiles/true-wallet/https://chiesadellarte.org/https://iojpe.org/thailand/https://ktadigitalpgri.org/assets/dist/img/zeus/https://journal.loupiasconference.org/idn/https://hr.tarunabakti.or.id/luar-negeri/https://arnet.or.id/akun-pro-kamboja/https://hr.tarunabakti.or.id/maxwin/https://ouvidor.rubineia.sp.gov.br/uploads/akun-pro-thailand/https://membership.iapi-indonesia.org/maxwin/https://kabarkalsel.com/uploads/akun-pro-thailand/https://hr.tarunabakti.or.id/idn/https://ktadigitalpgri.org/assets/dist/img/pasarantogel2/https://ktadigitalpgri.org/assets/dist/img/platinum/https://thepab.org/public/pro/https://digital.indef.or.id/https://journal.iapi-indonesia.org/garansi/https://ejournal.usm.my/public/slot-luar-negeri/https://ojs.co.id/wp-content/cache/https://ejournal.usm.my/public/slot-dana/https://www.hama-univ.edu.sy/slot-luar/https://js.lhu.edu.vn/judi-slot-triofus/https://vagas.unimedjau.com.br/storage/slot-depo-10k/https://daurah.arab-um.com/https://publicaciones.svrid.org.ve/https://pjmhsonline.com/pasarantogel2/https://journals.uab.pt/sugar-rush/https://ojs.didaktik-der-mathematik.de/starlight-princess/https://nv.nung.edu.ua/http://periodicos.unifap.br/https://www.hnpublisher.com/wp-content/slot-gacor-malam-ini//https://www.unjc.cu/depo10k/https://untref.edu.ar/uploads/demo/gates-of-olympus/https://untref.edu.ar/uploads/demo/sweet-bonanza/https://asianmedjam.com/public/https://portalderevistas.uam.edu.ni/public/toto-slot/http://www.inmedsur.cfg.sld.cu/https://separcontenidos.es/dana/https://mediapencerahanbangsa.co.id/https://pdamindramayu.co.id/images/luar/https://kirimmurah.co.id/wp-content/scatter-hitam/https://learning.modernland.co.id/git/slot-depo-10k/http://controlvisible.auditoria.gov.co/public/https://ouvidor.rubineia.sp.gov.br/uploads/akun-pro-kamboja/https://ojs.ahe.lodz.pl/pg/https://cstvcnmt.gialai.gov.vn/demo/https://fanorpi.com.br/wp-content/https://conference.vestnik-vsuet.ru/https://bundamediagrup.co.id/wp-includes/mpo/https://bundamediagrup.co.id/wp-includes/sv388/https://editor.co.id/wp-content/akun-pro-kamboja/https://fjot.anfe.fr/js/https://www.unjc.cu/akun-pro-kamboja/https://jltl.com.tr/idnslot/https://esic.novacanaapaulista.sp.gov.br/uploads/akun-pro-kamboja/https://reg-hcuconf.hcu.ac.th/conf2024/public/css/https://isnujatim.org/slot-dana/https://asianmedjam.com/akun-pro-kamboja/https://esic.novacanaapaulista.sp.gov.br/uploads/sigmaslot/https://www.rollingcarbon.org/https://asianmedjam.com/slot-deposit-pulsa/https://apps.phar.ubu.ac.th/nc/doc_files/bet/https://vagas.unimedjau.com.br/storage/slot-dana/https://www.sa-ijas.org/sweet-bonanza/https://journal.shamlands.sy/pages/io/https://vagas.unimedjau.com.br/storage/slot-luar-negeri/https://ojs.hospitalelcruce.org/pages/slot-luar-negeri/https://iojpe.org/atmos88/https://cwsconsulting.id/assets/uploads/slot-depo-10k/https://www.viguera.com/slot-kamboja/https://esic.novacanaapaulista.sp.gov.br/pro//https://journalofhealthandcaringsciences.org/atm88/https://vagas.unimedjau.com.br/storage/sigmaslot/https://lpmpkalbar.id/assets/depo10k/https://www.unjc.cu/sweet-bonanza/https://caet.inspirees.com/scatter-hitam/http://citaitb.com/text/dana/http://citaitb.com/text/pro/https://algede.org/ 404 Not Found

Not Found

The requested URL was not found on this server.

Additionally, a 404 Not Found error was encountered while trying to use an ErrorDocument to handle the request.