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The effect of workload, experience, personality and professional scepticism on accuracy of giving audit opinion study at public accounting firm in Jakarta

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Penilaian

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This study aims to obtain empirical evidence and to analyze the effect of workload, experience, personality and professional scepticism on the accuracy of giving audit opinion. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study is auditors who work on affiliated public accounting firm in Jakarta with sampling technique using purposive sampling with the total of samples are 33 respondents. This study used multiple linear regression. Before being analyzed, the data is tested with normality test, heteroscedasticity test and multicollinearity test. The result of this study indicates that workload and experience do not have significant effect on the accuracy of giving audit opinion. However, personality and professional scepticism have significant effect on the accuracy of giving audit opinion.

Keywords: Workload, Experience, Personality, Professional Scepticism, Accuracy of Giving Audit Opinion

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Detail Information

Series Title

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Call Number

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Publisher

Palembang : Fak. Ekonomi., 2018

Collation

Xii, 100 Hlm. : Ilus + CD

Language

English

ISBN/ISSN

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Classification

NONE

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Edition

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Subject(s)

Accounting
Professional Scepticism
Public Accounting
workload

Specific Detail Info

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Statement of Responsibility

Fajri Ahadiansyah

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