The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)
- DOI
- 10.2991/aebmr.k.200309.002How to use a DOI?
- Keywords
- independence, integrity, professionalism, professional skepticism, accuracy of giving audit opinion
- Abstract
The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Scepticism with respect to Accuracy of Giving Audit Opinion by BPK-RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modelling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government Auditor). The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has positive and no significant effect on the accuracy of giving audit opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional scepticism has negative and no significant effect on the accuracy of giving audit opinion by BPK-RI.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Krishna Kamil AU - Nadya Fathonah PY - 2020 DA - 2020/03/12 TI - The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia) BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 5 EP - 10 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.002 DO - 10.2991/aebmr.k.200309.002 ID - Kamil2020 ER -