The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia

Authors

  • Lely Indriaty Accounting Department, Faculty of Aconomics and Business, Persada Indonesia of University

DOI:

https://doi.org/10.24912/ja.v28i2.2146
Keywords: Auditor Education; Professionalism; Auditor Switching; Audit Opinion.

Abstract

This research aims to analyze the determinants that have effects on Audit Opinion Statements by independent auditors, namely: Auditor Education, Professionalism and Auditor Switching. This research is categorized as quantitative research with data collection methods using questionnaires for 60 independent auditors who work in eight Public Accounting Firms in Jakarta, Indonesia. Data was processed using Smart PLS version 3.00 to prove the hypothesis. The quality indicators of the questionnaire have passed the validity and reliability tests. The t-test results reveal that Auditor Education, Professionalism, and Auditor Switching partially have a positive and significant effect on Audit Opinion. The effect of Professionalism on Audit Opinion shows the lowest positive influence between the effect of Auditor Education and Auditor Switching on Audit Opinion. The main findings of this research reveal the lack of contribution of auditor professionalism in providing Audit Opinion Statements.


Author Biography

Lely Indriaty, Accounting Department, Faculty of Aconomics and Business, Persada Indonesia of University

lelynorman@gmail.com

References

ACFE. (2019). Survei Fraud Indonesia. https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf.

Arens, A. A. Randal J. Elder. R.J. & Beasley, M.S. (2017). Auditing And Assurance Services: An Integrated Approach. Pearson Education.

Cokorda K.Y. (2018). “Pengaruh Opini Going Concern, Pergantian Manajemen, Kesulitan Keuangan, Dan Reputasi Auditor Pada Auditor Switching.” E-Jurnal Ekonomi Dan Bisnis Universitas Udayana.7(2):397–428. DOI: https://doi.org/10.26533/jad.v2i2.380.

Dewi, N.P.S., Febriyanti, N.L.P.T.V.& Rustiarini, N.W. (2021). Audit Opinion And Audit Characteristic: A Study Of Voluntary Auditor Switching. Equity 24(1):35–46. DOI: https://doi.org/10.34209/equ.v24i1.2323.

Feriyanto, O, Susilawati, & Dadang. (2017). Pengaruh Profesionalisme Auditor Dan Pertimbangan Tingkat Materialitas Terhadap Ketepatan Pemberian Opini. STAR, [S.l.], 14 (1), 53-66, DOI: https://doi.org/10.55916/jsar.v14i1.37.

Halim, K, I. (2021). Pengaruh Ukuran Perusahaan , Pergantian Manajemen, Dan Reputasi Auditor Terhadap Auditor Switching. Revenue: Jurnal Ilmiah Akuntansi. 2(1):75–82. DOI: https://doi.org/10.46306/rev.v2i1.46.

Hayati, K, Sihotang, J., Lubis, A. & Halawa, D. (2021). The Effect Of Institutional Ownership, Audit Opinion, KAP Reputation, Management Changes And Audit Delay On Auditor Switching. Journal Research of Social, Science, Economics, and Management 1(2). 130–145. DOI: https://doi.org/10.59141/jrssem.v1i2.14.

Kaka, E. J. (2021). Covid-19 And Auditing. Journal of Applied Accounting and Taxation 6(1):1–10.DOI: https://doi.org/10.30871/jaat.v6i1.2311.

Prasetyo, I., Sulhendri., & Sarwoko, H. (2023). Pengaruh Profesionalisme, Pengalaman Auditor, dan Pertimbangan Materialitas Terhadap Pemberian Opini Audit Laporan Keuangan. SOSAIN: Jurnal Sosial dan Sains. 3(4). 382–397. DOI: https://doi.org/10.59188/jurnalsosains.v3i4.725.

Puspaningsih, A., & Fadlilah. (2017). Ketepatan Pemberian Opini Auditor: Survey Terhadap Auditor Di Yogyakarta. Jurnal Aplikasi Bisnis, 17(2), 19-39, DOI: https://doi.org/10.20885/jabis.vol17.iss2.art2.

Putra, I.G.C., Sunarwijaya, I.K., & Wati, N.W.A. (2020). Ketepatan Pemberian Opini: Audit; Kajian Berdasarkan Pengetahuan, Keahlian, Pengalaman, Dan Kompetensi Auditor. E-ISSN: 2716-2532, Jurnal Ilmiah, Fakultas Ekonomi Universitas Semarang, SOLUSI, 18(2), 157-172, DOI: http://dx.doi.org/10.26623/slsi.v18i2.2304.

Qomari, A. N, & Suryandari, D. (2019). The Roles Of Auditor's Reputation In Moderating The Factors Affecting Auditor Switching. Accounting Analysis Journal. 8(3). 191–197, DOI: https://doi.org/10.15294/aaj.v8i3.23532.

Santos, A, & Yanti, L.D. (2021). Pengaruh Financial Distress, Audit Delay, Dan Reputasi Auditor Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Subsektor Kimia, Subsektor Logam, Subsektor Keramik, Dan Subsektor Pakan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016. ECo-Fin 3(3):299–309. DOI: https://doi.org/10.32877/ef.v3i3.412.

Sinaga, A.N, Mega, Felline, & Osvaldo R.W. (2021). Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019. Journal of Economics, Business and Accounting. 5(1):307–317.DOI: ttps://doi.org/10.31539/costing.v5i1.2453.

Syarif, F. (2018). Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opini Audit, Reputasi Auditor, Audit Tenure, Biaya Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014. Talenta Conference Series: Local Wisdom, Social, and Arts (LWSA) 1(1):033–034. DOI: https://doi.org/10.32734/lwsa.v1i1.137.

Wardana, R. (2019). Pengaruh Ukuran Kantor Akuntan Publik (Kap), Ukuran Perusahaan Dan Opini Audit Terhadap Auditor Switching. Majalah Sainstekes. 5(2):112–121. DOI: 10.33476/ms.v5i2.932.

Zarefar, A, Vera O, & Arumega Z. (2019). The Effect Of Financial Distress, Management Turnover, Audit Opinion And Reputation Of Public Accounting Firm To Auditor Switching. Journal of Finance and Accounting. 10(22). DOI: 10.7176/RJFA/10-22-11.

Downloads

PlumX Metrics

Published

2024-05-17

How to Cite

Lely Indriaty. (2024). The Analysis To Determinants Affecting On Audit Opinion: Evidence From Indonesia. Jurnal Akuntansi, 28(2), 380–399. https://doi.org/10.24912/ja.v28i2.2146

Issue

Section

Articles