Influence Disclosure, Tenure Audit, Audit Judgment and Lowballing on the Accuracy of Giving Audit Opinions to Hoods in Makassar

Syamsuri Rahim; Muslim Muslim; Andi Fajri Bahnur

Authors

Syamsuri Rahim Accounting, Faculty of Economics and Business, Indonesian Muslim University
Muslim Muslim Accounting, Faculty of Economics and Business, Indonesian Muslim University
Andi Fajri Bahnur Accounting, Faculty of Economics and Business, Indonesian Muslim University

Keywords:

disclosure, audit tenure, audit judgment, lowballing

Abstract

This study aims to examine the effect of disclosure, audit tenure, audit judgment and lowballing on the accuracy of providing audit opinion in KAP in Makassar. Data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This research uses primary data by conducting research directly in the field by giving questionnaires / question sheets to 41 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the Disclosure variable had a positive and significant effect on the Accuracy of Audit Opinion, the Tenure Audit variable had a positive and significant effect on the Accuracy of Audit Opinion, Audit Judgment Positive and significantly affected the Accuracy of Audit Opinion and Lowballing. on the Accuracy of Providing Audit Opinions.

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