Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali

Abstract

The company's need for auditing of its corporate activities demonstrates the importance of
auditing services (accountants) who are competent to assist in conducting the examination.
An accountant in conducting the audit is required to pay attention to the accuracy of giving
opinion. The purpose of this study is to analyze the role of professional ethics mediate the
influence of professional skepticism of auditors and audit expertise on the accuracy of
giving opinion by auditors at Public Accounting Firm in Bali. This research was conducted
in all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 with
auditor as much as 73 people. Using sample with saturated sample method. Data collection
method was done by distributing questionnaires and data analysis techniques using path
analysis technique. Based on the analysis result, professional skepticism of auditor and
audit skill have positive effect on the accuracy of giving opinion of auditor at Public
Accountant Office in Bali. Professional ethics is able to mediate the positive influence of
auditor professional skepticism and audit expertise on the accuracy of providing auditor
opinion on Public Accounting Firm in Bali.
Keywords: Professional ethics, auditor professional skepticism, audit expertise, the
accuracy of opinion giving