Pengaruh Independensi Dan Profesionalisme Auditor terhadap Opini Audit yang Dimoderasi oleh Kredibilitas Klien

Abstract

This study aims to determine the effect of auditor independence and professionalism on audit opinion moderated by client's credibility. This research was conducted in some kap contained in bandung city. Respondents who were samples of this study were senior auditors, junior auditors, managers and partners.The method used is quantitative descriptive method. Sources of data used are primary and secondary data. Data collection techniques used are questionnaires and audit reports of service companies listed on the stock exchange. Types of samples in this study is nonprobability sampling with quota sample technique that is interesting sample in accordance with criteria or characteristics that have been predetermined. Hypothesis testing using logistic registers.The results showed that: 1) the independence variable has no significant effect on audit opinion. 2) variable auditor professionalism has no significant effect on audit opinion, with). 3) the client's credibility has no significant effect on audit opinion. 4) independence moderated by client's credibility has a significant effect on audit opinion. 5) auditor professionalism does not have a significant effect on audit opinion with a significant level. For further research the researcher suggests to be able to develop this research by adding the variables that are not discussed in this research, as well as expanding the object to be studied.