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PENGARUH INDEPENDENSI AUDITOR DAN ETIKA PROFESI TERHADAP PEMBERIAN OPINI AUDIT.

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ABSTRACT THE EFFECT OF AUDITOR INDEPENDENCE AND PROFESSIONAL ETHICS TOWARDS PROVISION OF AUDIT OPINION (CASE STUDY AT PUBLIC ACCOUNTING FIRM IN EAST JAKARTA CITY) Written by: Gerald Alexander IDS: 1632092 This study aims to determine the effect of the auditor independence and the professional ethics of auditor towards provision of audit opinion at several public accounting firm in East Jakarta City partially or simultaneously. The population of this research was a few registered public accounting firm on ministry of finance and the samples of this research were 6 registered public accounting firm in East Jakarta City who provided access to carry out this research. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this research was distributing questionnaires to the auditors who work at public accounting firm in East Jakarta City using the Purposive Sampling method. The data was processed using SPSS 22, then concluded. The results of descriptive statistical methods showed that 6 registered CPA Firms in East Jakarta City have an auditor independence level with an average value of 2,9567, professional ethics level with an average value of 4,39375, and provision of audit opinion level with an average value of 4,1059. The result of the partial analysis using the t test showed that there was no significant influence between the auditor independence towards provision of audit opinion with a significant value of 0,201 > 0,05. Also there was significant influence between the professional ethics towards provision of audit opinion with a significant value of 0,000 < 0,05. While the analysis for simultaneous of this research using the F test was the auditor independence and the professional ethics have significant effect towards provision of audit opinion with a value of F count < F table in the amount of 14.845 > 3,32. Keyword: auditor independence, professional ethics, audit opinion.