The Influence of Independence and Auditor Experience on the Accuracy of Opinion Giving at Public Accounting Firms in Bali

Putra, I Nyoman Widya Pastika Maha and Putrayasa, I Made Agus and Sulastra, I Made Dwi Jendra (2022) The Influence of Independence and Auditor Experience on the Accuracy of Opinion Giving at Public Accounting Firms in Bali. Repositori Politeknik Negeri Bali.

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Abstract

The issuance of an audit opinion affects the public's trust in accounting professionals and therefore must be made accurately. Due to the importance of audit reports to entities, auditors must have a reasonable level of independence and audit experience to collect and analyze audit evidence to form appropriate audit opinions. The purpose of this study is to test the independence and experience of auditors on the accuracy of audit opinions at Kap Bali. The population and sample of this study are 109 accountants who work and are still active in accounting firms in Bali. The data collection methods used in this study are questionnaire methods, literature studies, and internet access and relevant websites. Testing of research variables was carried out using multiple regression analysis with the help of SPSS 25.0. The results showed that independence had a positive effect on the accuracy of submitting audit reports to public accountants in Bali. The experience of an auditor has a positive impact on the accuracy of issuing audit reports at an audit company in Bali. The inde�pendence and independence of auditors have a positive impact on the accuracy of the preparation of audit reports at the Bali Public Accounting Firm.

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