PENGARUH PENGALAMAN, PROFESIONALISME, DAN RISIKO AUDIT TERHADAP BUKTI AUDIT KOMPETEN YANG CUKUP

Abstract

Abstrak. Bukti audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan, permintaan keterangan, dan konfirmasi sebagai dasar memadai untuk menyatakan pendapat atas laporan keuangan auditan. Untuk dapat dikatakan kompeten, bukti audit harus sah dan relevan. Suatu bukti audit kompeten yang cukup dapat dilihat dari pengalaman auditor, profesionalisme auditor, dan risiko audit. Tujuan penelitian ini untuk mengetahui sejauh mana faktor pengalaman, profesionalisme, dan risiko audit berpengaruh terhadap bukti audit kompeten yang cukup.

Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Penelitian ini menggunakan metode survai terhadap auditor yang bekerja di Kantor Akuntan Publik di Kota Bandung dengan teknik pengumpulan data kuisioner. Alat uji analisis yang digunakan untuk mengetahui bagaimana hubungan pengaruh antar variabel, dengan menggunakan analisis regresi berganda.

Pengujian hipotesis dilakukan untuk mengetahui sejauh mana pengalaman, profesionalisme, dan risiko audit berpengaruh terhadap bukti audit kompeten yang cukup baik secara parsial maupun secara simultan. Hasil pengujian hipotesis menunjukkan bahwa pengalaman, profesionalisme, dan risiko audit secara parsial maupun simultan berpengaruh signifikan terhadap bukti udit kompeten yang cukup.

Kata kunci : pengalaman, profesionalisme, risiko audit, bukti audit kompeten yang cukup

 

Abstract. Competent audit proof that is sufficiency have to be received through the inspection, observation, the information request, and confirmation as the adequate foundation to state the opinion on the report on finance auditant. To be able to be it was said competent, audit proof must be legal and relevant. A competent audit proof that are sufficiency to be able to be seen from the auditor's experience, the auditor's professionalism, and the risk of the audit. The aim of research this to know how far the experience factor, professionalism, and the risk of the influential audit against competent audit proof that is sufficiency.

The file collection is carried out through the spreading of the questionnaire that was tested by the validity and reliability. This research uses the survey method of the auditor who works in the Office of the Public's Accountant in the Bandung City technically the data collection questionnaire. The implement of the analysis test that is used to know how influence relations between the variable, by using the analysis of multiplied regression.

The testing of the hypothesis is carried out to know how far the experience, professionalism, and the risk of the influential audit against quite good competent audit proof partially and simultaneously. Results of the testing of the hypothesis show that the experience, professionalism, and the risk of the audit partially and simultaneously influential significant towards proof the sufficiency of competence audit evidence.

Key words : experience, professionalism, audit risks, sufficiency of competence audit evidence