Pengaruh Independensi Auditor terhadap Opini Audit pada Perusahaan Terdaftar di BEI

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia

DOI:

https://doi.org/10.58812/jakws.v4i01.1941

Kata Kunci:

Auditor Independence, Audit Opinions, Indonesia Stock Exchange, Unqualified Opinion, Quantitative Analysis

Abstrak

This study examines the effect of auditor independence on the issuance of audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with a sample of 38 auditors, data was collected through a Likert scale survey (1-5) and analyzed using SPSS version 25. The study investigates the relationship between auditor independence and audit opinions, focusing on the likelihood of issuing unqualified, qualified, adverse, and disclaimer opinions. The findings indicate a significant positive relationship between auditor independence and the issuance of unqualified opinions. Furthermore, a negative correlation was found between auditor independence and qualified opinions. The results highlight the importance of maintaining auditor independence to ensure unbiased and reliable audit opinions. This study contributes to the literature by providing insights into the dynamics of auditor independence and its impact on audit quality in the Indonesian context.

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Unduhan

Diterbitkan

2025-01-31

Cara Mengutip

Judijanto, L. (2025). Pengaruh Independensi Auditor terhadap Opini Audit pada Perusahaan Terdaftar di BEI. Jurnal Akuntansi Dan Keuangan West Science, 4(01), 70–77. https://doi.org/10.58812/jakws.v4i01.1941

Terbitan

Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2025 Loso Judijanto

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