Rusman, Hedar (2018) Pengaruh akuntabilitas dan profesionalisme auditor terhadap opini audit melalui kualitas audit. Doctoral thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

The objectives of this research are to describe auditor accountability,
auditor professionalism, quality audit and opinion audit, analyze accountability
and auditor professionalism to audit quality, analyze accountability and auditor
professionalism to audit opinion, analyze audit quality to opinion audit and to
analyze accountability and auditor professionalism. This research method used
survey method used by taking sample from population using questionnaire as data
processing tool.
Based on the results of research and analysis that has been done, then
obtained various indicators of the greatest of social obligations, dedication and
motivation. The contribution of professional auditor indicator of the largest is
professional organization, code of ethics and totality. The contribution of audit
quality indicators from the main ones is prudence, competence and independence.
The contribution of audit indicators from the largest to the current is opinion
hopping, financial statement presentation, entity conditions and sufficient
evidence. The result of the research shows that auditor accountability and
professionalism have an effect on audit quality which means that with auditor
giving socialization related to basic giving opinion and explanation about opinion
given, and upholding rule and executing professional code of ethics determined
by professional organization, auditor behave heart -heart in carrying out the audit
dengna way always based on SPAP procedures and technical procedures set.
Accountability and auditor professionalism have an effect on audit opinion which
means that with the auditor providing socialization related to the basis of giving
opinion and explanation about the opinion given, and upholding the rules and
executing professional code of ethics determined by professional organization, the
auditor does not accept client's offer of opinion and refused to change audit
results. Audit quality affects audit opinion which means that auditor as
professional in examination of client's financial report must be guided by SPAP
procedure and technical procedure specified, so that auditor rejects client's
opinion offer and process to change audit result. The auditor is responsible for the
results of the audit so that the quality of the audit produced in accordance with
predetermined criteria and can be used as a basis in formulating audit opinions.
Based on the result of the research, it is proven that auditor accountability
and professionalism have an effect on audit opinion through audit quality, which
means that auditor performs examination work of financial report as a form of
professional devotion, auditor provides socialization related to basic giving
opinion, auditor gives explanation about opinion given and run code professional
ethics determined by the professional organization, raises the auditor's prudent
behavior reflected in the guidance of the auditor in the SPAP procedures and
technical procedures so that the auditor refuses if the client makes an offer of
opinion or requests to change the audit result. With the professional attitude and
accountability of the auditor, the audit results will be qualified and audit opinions
issued in accordance with criteria or appropriate.

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