PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, INDEPENDENSI, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP PERTIMBANGAN OPINI AUDIT PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI SUMATERA BARAT DI PADANG

Abstract

Audit opinion is a formal opinion, or disclaimer thereof, issued by an independent external auditor as a result of an internal or external audit or evaluation performed on an auditte. An auditor issues opinion on financial report throught several steps which include planning, implementing, and reporting whereas the audit report must be proven by exact evidence. The purpose of this research is to test the effect interim auditing, audit scope, audit’s idependence, audits experience and audits expertise to audit opinion using multiple regression analysis. Audit Board of Republic Indonesia, West Sumatera Representative, is the object of this research.

This research is an empirical research, questionnaire and list of questions are used to collect all data. The responders include auditors in Audit Board of Republic Indonesia, West Sumatera Representative. This research six variables, including five independent variables (interim auditing, audit scope, audits independence, audits experience and audits expertise) and one dependent variable which  are audit opinion consideration.

            The conclusion of this research explains how interim auditing affects audit opinion consideration, on the other hand, variables such as audit scope, audits independence, audits experience and audits expertise are no effect to audit opinion consideration. The determination coefficient score shows intering auditing, audit scope, audits independence, audits experience and audits expertise altogether affect dependent variable (audit opinion consideration) as 36,70%, while the other 63,30% affected by other factors.

Keyword: interim auditng, audit scope, audits independence, audits experience audits expertise, and audit opinion consideration