Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan

Andhika Aria Bhava ; Nofryanti ; Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi 📅 2026 Vol 5, No 1 🔗 DOI: 10.55606/jurrie.v5i1.7328
Abstract
The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.
Keywords
Ethics Auditor Experience Audit Situation Accuracy of Giving Audit Opinion
How to Cite

Andhika Aria Bhava, et al. (2026). Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan. Jurnal Riset Rumpun Ilmu Ekonomi, 5(1). https://doi.org/10.55606/jurrie.v5i1.7328

Andhika Aria Bhava; Nofryanti, Nofryanti, "Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan," Jurnal Riset Rumpun Ilmu Ekonomi, vol. 5, no. 1, 2026.

Andhika Aria Bhava; Nofryanti, Nofryanti. "Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan." Jurnal Riset Rumpun Ilmu Ekonomi, vol. 5, no. 1, 2026.

Andhika Aria Bhava; Nofryanti, Nofryanti. "Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan." Jurnal Riset Rumpun Ilmu Ekonomi 5, no. 1 (2026).

Andhika Aria Bhava, et al. (2026) 'Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan', Jurnal Riset Rumpun Ilmu Ekonomi, 5(1). doi: 10.55606/jurrie.v5i1.7328.

Andhika Aria Bhava; Nofryanti, Nofryanti. Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan. Jurnal Riset Rumpun Ilmu Ekonomi. 2026;5(1).

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