Pengaruh Tipe Kepribadian dan Pengalaman Audit terhadap Ketepatan Pemberian Opini Auditor (Studi Empiris pada Kantor BPK RI Perwakilan Aceh) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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Pengaruh Tipe Kepribadian dan Pengalaman Audit terhadap Ketepatan Pemberian Opini Auditor (Studi Empiris pada Kantor BPK RI Perwakilan Aceh)


Pengarang

AISYAH - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0501103020005

Fakultas & Prodi

Fakultas / / PDDIKTI :

Penerbit

Banda Aceh : Fakultas Ekonomi., 2012

Bahasa

Indonesia

No Classification

657.092

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ABSTRACT

The purpose of this study was to determine the effect of personality type and experience providing audit of the accuracy of auditor's opinion (Empirical Study on Legislative Affairs Office of the CPC Aceh).
The population in this study were all auditors in the BPK RI Representative Aceh, which now consists of as many as 86 auditors. In the data retrieval is performed by using the "census" of all auditors are contained in the BPK RI Aceh province.
From the research results were variable between personality type, and experience the greatest influence on the accuracy of the auditor's opinion granting the type of personality because it has the largest regression coefficient. Type of personality variables, and audit experience affects the accuracy of the auditor's opinion on the provision of BPK RI Representative Aceh.
Based on the results of multiple linear regression analysis the hypothesis tested in this study is acceptable.

Keywords: Personality Type and experience providing audit of the accuracy and auditor's opinion

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