The Influence Of Training, Knowledge Code Ethics, And Experience Audit Opinion Results At BPKP North Sumatra

Abstract

This research aims to determine the effect of training on the results of audit opinions at the Representative BPKP of North Sumatra Province, the influence of knowledge of the code of ethics on the results of audit opinions at the Representative BPKP of North Sumatra Province, and the influence of experience on the results of audit opinions at the Representative BPKP of North Sumatra Province. The results of the research are that partial training (X₁) is proven to have a significant influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted, this shows that the auditor will give a good opinion because of the training that was attended. Knowledge of the code of ethics (X₂) is proven to have a positive influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted. This shows that if an auditor implements the code of ethics, the resulting opinion will be relevant. Experience (X₃) is proven to have a positive influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted. Auditors need to improve training, code of ethics and experience so that the audit opinion results presented can be more trusted by the public.