THE INFLUENCE OF PROFESSIONAL SKEPTICISM AND PROFESSIONAL ETHICS TO THE ACCURACY PUBLISH OF AUDITOR OPINION (PAF CASE STUDY IN BANDUNG)
| Autor: | CANTIKA AULIA FEBRIANI, NIDYA FEBRIANTI, BUNGA INDAH BAYUNITRI |
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| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| DOI: | 10.5281/zenodo.7476742 |
| Popis: | The study was designed to see if there is a correlation between professional ethics and accuracy when giving an audit opinion. The more rules put in place for the PAF, the more problems there tend to be. Quantitative research uses measurements to study things. The people in this study are people who work as auditors at a Public Accounting Firm in Bandung, Indonesia. They were all registered with the Financial Services Authority in 2022. The survey was conducted using a questionnaire that uses the cluster sampling technique. This means that different people were asked other questions in different places. The study found that multiple linear regression analysis is a reliable way to analyze data. This method is used to find out what factors are important in predicting a result. The program used to analyze the data is called SPSS. It is a beneficial program that can help us understand the data better. The study found that professional skepticism about auditing affects how accurately auditors can give their opinions. The auditor's professional ethics can affect an auditor's opinion accuracy. |
| Databáze: | OpenAIRE |
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