THE EFFECT OF AUDITOR INDEPENDENCE AND WORK

EXPERIENCE ON AUDIT OPINION

(Case Study at a Public Accounting Firm in Palembang City)

By:
Reno Afendi1
Faculty of Economics and Business,
University of Muhammadiyah Palembang
Email: renoafandi045@gmail.com Mobile: 082178275895
Betri2
Permanent Lecturer at the Foundation Faculty of Economics and Business,
University of Muhammadiyah Palembang
Email: betri.sirajuddin@yahoo.co.id Hp: 085383937666
Fadhil Yamaly3
Foundation Lecturer Faculty of Economics and
Business,University of Muhammadiyah Palembang
Email: fadilplg@gmail.com Mobile: 0816386366

ABSTRACT

This research was conducted to answer the problems existing items, namely how the influence of Independence
and Work Experience on Audit Opinion at the Public Accounting Firm in Palembang. The aim is to determine
the effect of Independence and Work Experience on Audit Opinion at the Public Accounting Firm in the city of
Palembang simultaneously and partially. The type of research used is associative research. The place of research
was conducted at the Public Accounting Firm in Palembang City. The data used are primary and secondary. Data
collection methods used in this study were interviews and questionnaires. The data analysis technique used in
this study is descriptive statistical analysis, classical assumption test, coefficient of determination, multiple linear
regression analysis, f test, and t-test assisted by Statistics Program For Special Science (SPSS) version 25. The
results show that independence affects audit opinion at the Public Accounting Firm in the city of Palembang, and
work experience affects the audit opinion at the Public Accounting Firm in the city of Palembang. Both
simultaneously and partially.

Keywords: Independence, Auditor Work Experience, Audit Opinion.

INTRODUCTION accordance with generally accepted accounting

Auditing is a systematic process of
obtaining and objectively evaluating evidence
regarding statements about economic activities
and events, with the aim of determining the
degree of correspondence between these
statements and established criteria, and
conveying the results to interested users.
Mulyadi, 2016). The purpose of auditing
financial statements is to provide an opinion on
fairness in material terms, financial position,
results of operations, and cash flows in
principles (Sari, et.al, 2019).
An audit opinion is a conclusion from
the results of the auditor's assessment and
measurement of the fairness of the presentation
of the financial statements and whether the
report has been prepared in accordance with
applicable accounting standards. Public
accountants are responsible for the opinion
(opinion) given to the financial statements.
Giving an incorrect opinion, either by mistake
or intentional, is the responsibility of the public
accountant. Material misstatements in the
financial statements if followed by intentional
or error in providing an opinion can involve
public accountants in their accountability to the
public. (Rahardjo, 2019).
Inaccuracy in providing an audit opinion
can cause harm to third parties, which will
result in a loss of public trust in the auditor.
The inaccuracy in providing this audit opinion
can be caused by the lack of experience and
independence of an auditor in carrying out his
duties.
Independence means a mental attitude
that is free from influence, not controlled by
other parties, not dependent on others. An
independent mental attitude is as important as
expertise in accounting practices and audit
procedures that every auditor must possess.
The auditor must be independent from any
obligations or independent from the ownership
interest in the company being audited (Mulyadi
2016). If the accountant is not independent, the
opinion he gives will not add any value
(Ardianingsih, 2018).
Another factor is experience. Experience
is a learning process, audit experience is the
experience of an auditor in conducting an
examination of the many assignments that have
been carried out and also the length of time in
carrying out his profession. (Siregar, 2019).
The results of previous studies regarding audit
opinion showed inconsistent results.
Based on the results of previous studies
regarding auditor independence that have been
carried out by Yulianasari, et.al (2019),
Purwasih (2018), Fauziyah and Subardjo
(2018), Winadi and Mertha (2017) where the
results of the study show that independence
has a positive and significant effect on the
provision of audit opinion. However, it is
different from the research conducted by
Kurniasari and Jatiningrum (2017) with results
showing that auditor independence does not
have a direct influence on audit opinion.
Where the opinion generated is not only based
on the attitude of the auditor, but there are
other factors that are more dominant in the
decision to give the auditor's opinion.
Related to work experience, in previous
studies conducted by Lubis (2015), Pelango,
et.al (2015), Anwar (2018), Florentina (2016),
Musdalifah (2018) where the results of the
study show that work experience has an effect
on giving audit opinion. However, it is
different from the results of research conducted
by Christiani and Kurnia (2012), Fauziyah and
Subardjo (2018), Mariatha (2019) and
Florentina (2016) with results showing that
work experience does not affect the provision
of audit opinions.
Based on the results of a preliminary
survey that the author has conducted at several
public accounting firms in the city of
Palembang, there is a phenomenon related to
the independence and experience of auditors,
which is found in the Public Accounting Firms
obtained from the survey results. KAP has
audited the same client for more than 5 years
in a row and there is a very close relationship
between the auditor and the client. Being
independent means avoiding relationships that
can interfere with the auditor's mental attitude
and objective appearance in conducting the
audit. The long-term working relationship and
close relationship between the auditor and the
client can affect the independence of the
auditor in carrying out the audit. So that in this
case it will affect the objectivity of the auditor
in reporting audit results or providing audit
opinions.
Another phenomenon found is that there
are junior auditors whose work experience is
still one to two years with a diploma three
educational background as well as the lack of
training and lack of flying hours in the audits
they participate in. (Mulyadi, 2016). Based on
government regulations, it requires an auditor's
work experience of at least three years as an
accountant with a good reputation in the field
of auditing for accountants who wish to obtain
a license to practice in the public accounting
profession (Minister of Finance Decree No.
43/KMK.017/1997 dated 27 January 1997). An
experienced auditor will be more sensitive in
understanding any relevant information in
connection with the decisions he will take.
Because he has more things stored in his
memory and can develop a good understanding
of the events that occurred so that in this case it
will have an impact on the auditor's objectivity
in reporting audit results or giving an audit
opinion.
Based on the description of the
background above, the authors are interested in
discussing it in this study by taking the title
"The Effect of Auditor Independence and
Work Experience on Audit Opinion (Case
Study at a Public Accounting Firm in
Palembang City)".
 The formulation of the problem in this
study is:
1. How is the Effect of Auditor Independence
and Work Experience on Audit Opinion?
2. How Does Independence Affect Audit
Opinion?
3. How does the auditor's work experience
affect the audit opinion?
The purposes of this study are:
1. To determine the effect of independence
and work experience of auditors on audit
opinion.
2. To determine the effect of independence
on audit opinion.
3. To find out the effect of auditor work
experience on audit opinion.
This research is expected to provide
benefits for all parties including:
1. For the author
Hopefully it can provide and add
insight for the author as well as to gain
knowledge about how the influence of
independence and work experience of
auditors on audit opinions.
2. For Auditors and Public Accounting Firms
This research is expected to be a
source of information and input as well as
provide considerations related to the
independence and work experience of
auditors on audit opinions.
3. For the University of Muhammadiyah
Palembang
With the results of this study, it can
be an additional reference, increase
knowledge and become a study for writers
in the future.
LITERATURE
Theory Agency(AgencyTheory)
Theory agency (agency) is the concept
that describes the relationship between the
principal (contracting) and the agent (the
recipient of the contract), principal contract
agents to work in the interests or goals
principal so that the principal authorizing
decision making to the agent for achieve these
goals. (RA Supriyono, 2018).
Attribution Theory Attribution
theory is a theory developed by Fritz
Heider which argues that a person's behavior is
determined by a combination of internal forces
(internal forces), namely factors that come
from within a person, such as ability or effort
and external forces (external forces). namely
factors that come from outside such as
difficulties in work or luck (Arfan, 2019).
Independence
Independence means a mental attitude
that is free from influence, not controlled by
other parties, not dependent on others. An
independent mental attitude is as important as
expertise in accounting practices and audit
procedures that every auditor must possess.
The auditor must be independent of any
obligations or independent of the ownership
interest in the company being audited
(Mulyadi, 2016).
Work
Experience Auditor experience is
experience in auditing financial statements
both in terms of time, number of assignments
and types of companies that have been
handled. (Siregar, 2019). Through this work
experience, a person consciously or
unconsciously learns, so that he will have
technical skills, as well as skills in dealing with
work. In addition, with work experience and
training carried out by employees, it will be
easier for employees to complete any assigned
work. Work experience is very important in
running the business of an organization. By
gaining work experience, the assigned tasks
can be done well. (Riyadi, 2018).
Audit Opinion Audit
Opinion is the auditor's opinion
regarding the fairness of the audited financial
statements provided by the auditor which is
based on the conformity of the preparation of
financial statements with generally accepted
accounting principles. (Junaidi and Nurdiono,
2016).
Figure.1
Thinking Framework
Research Hypothesis finally hypothesis test (Coefficient of
1. Simultaneous Determination Test, F test and t test) were
H1 : Auditor independence and work carried out.
experience have a positive and
significant effect on audit opinion.
2. Partially RESULTS AND DISCUSSION
H2a : Independence has a positive and The results of this study were obtained
significant effect on audit opinion. by distributing questionnaires to 8 (eight)
H2b : Work experience has a positive and Public Accounting Firms (KAP) in Palembang
significant effect on audit opinion. City with a total of 46 auditors, the data being
processed using the Statistical Program for
Species (SPSS) version 25. .
RESEARCH METHOD Return questionnaire
The type of research used in this of the 10 (Ten) Public Accountant office
research is associative research. The only 8 (eight) Public Accountant who is
population in this study were auditors at the willing to assist in filling out the questionnaire,
Public Accounting Firm (KAP) in Palembang it is because public accounting firm has not
City. The sampling technique used was been able to accept the research of students in
saturated sampling so that all auditors, as many order to avoid the spread of epidemics
as 60 auditors at the public accounting firm in COVID-19 . Public Accounting Firms that do
Palembang were used as samples. not accept research from students are KAP
The data used in this study are primary Damasus Nugroho Susilo and KAP Drs. H.
data and secondary data. The primary data in Suparman, Ak. For more details regarding the
this study are the results of interviews and descriptive research data can be seen in table 1
answers to questionnaires. Secondary data in as follows:
the form of phenomena or cases that occur to Table.1
auditors or KAP quoted fromnewspapers Questionnaire Return Rate
Name of Public
online. No Accounting Firm
Number of Data Not Data
Respondents Returned Processed
The data collection method that will be (KAP)
KAP Drs. Charles
1 5 - 5
used by the author in this study is to use Pangabean & Partners
KAP Drs. Achmad
interviews and questionnaires. The data 2
Rifai & Buyamin
8 - 8
KAP Drs. Achmad
analysis method used in this research is 3
Djunaidi
6 - 6

quantitative data analysis. The analysis 4

KAP Drs. Madilah
Bohori (CAB)
5 2 3

technique was carried out using multiple linear 5

KAP Drs. Tanzil
Djunaidi
12 - 12
regression analysis. Multiple linear regression 6
KAP Wandestarido
2 - 2
CPA
provides an objective assessment of the level 7
KAP M. Zen &
7 5 2
Partners (CAB)
and characteristics of the relationship between 8 KAP Delfi Pandjaitan 8 - 8
the independent variable and the dependent 9
KAP Damasus
Nugroho Susilo
2 2 -
variable: the relative regression coefficient 10
KAP Drs. H.
5 5 -
Suparman, Ak.
indicates the relative importance of each Total 60 14 46
independent variable in the prediction of the Source: Processed primary data, 2021
dependent variable (Sekaran and Bougie, Questionnaires distributed in each public
2017). accounting firm were 60 questionnaires
Description: distributed, consisting of 46 questionnaires
Y =Audit Opinion returned or 76.7% and 14 questionnaires that
a = constant did not return or by 23.3%.
β1-β2 = Regression coefficient Profile of Respondents The
X1 = Independence data in this study were obtained by
X2 = Work Experience researchers through the distribution of
e = Error questionnaires conducted at the public
Data analysis techniques in this study accounting firm in the city of Palembang. The
were assisted by the Statistical Program for profile or general description of respondents
Specince (SPSS). Furthermore, validity test, includes gender, last education, age, and years
reliability test, classical assumption test and of service.
 Table.2 of descriptive analysis is the ranking order of
Profile of Respondents the mean. To determine the mean of the
Characteristics Total Percentage variables taken from the lowest and highest
Male 22 47.8%
values of the total answers to the questionnaire
Female 24 52.2%
Gender Total 46 100%
and then it will be divided into descriptive
<35 Years Old 23 50% statistical criteria.
55. Years 18 39.1% Independence variable (X1)belongs to
Age
>55 Years 5 10.9% the high criteria with a mean value of 45.63.
Total 46 100% Variable work experience (X2)included in the
D3 5 10.9%
criteria of being with a mean value of 39.17.
S1 32 69.6%
Education level Masters 8 17.4%
The Audit Opinion variable (Y) is included in
S3 1 2.1% the very high criteria with a mean value of
Total 46 100% 53.13.
<1 year 0 0% Validity Test The
1-3 Years 20 43.48% value of rtable for the sample representing
Length of work 3-5 years 0 0% the population in this study was 46 respondents
>5 years 26 56.52%
with a significant level of 5% and n = 46-2 =
Total 46 100%
Junior Auditor 13 28.26%
44 was 0.291. So if rcount > rtable then the
Senior Auditor 33 71.74% statement is declared valid.
Position Total 46 100% From the validity test results obtained
Source: Processed Primary Data, 2021 that ther valuecalculated for each statement item
Based on table.2 it can be seen that there on all instruments of the three variables shows
are 22 respondents who are male and there are a value greater than the rvaluetable, it can be
24 female respondents. When viewed in terms concluded that the items from the statements of
of the age of the respondents, there were 23 all variables are declared valid and can be used
respondents under 35 years old, 18 people as data. study.
from 35 to 55 years old and 5 people over 55 Reliability Test Reliability
years old. Based on the level of education, D3 test was conducted to see whether the
is 5 people, S1 is 32 people, S2 is 8 people, respondents' answers to the statements in the
and S3 is 1 person. Meanwhile, when viewed questionnaire remained consistent. If the value
from the length of work, there are 20 people of Croanbach's Alpha> 0.60 then it is declared
who work for 1 to 3 years, and 26 people who reliable.
work for 5 years and over. Furthermore, in Table. 4
terms of position, most of the auditors are Results ofReliability Test
senior auditors as many as 33 people, while the Cronbac
Criter Informati
rest are junior auditors as many as 13 people. Variable h's
ia on
Descriptive Statistics Alpha
Table. 3 Independe
0.957 0.6 Reliable
Test Results Per Variable nce
Descriptive Statistics Work
Std. 0.758 0.6 Reliable
N Min Max Mean
Deviation
Experience
Independence Audit
(X1)
46 26 60 45,63 9,377 0.862 0.6 Reliable
Opinion
Work
Experience (X2)
46 30 49 39,17 4,781 Source: Primary data processed, 2021
Audit Opinion
46 40 64 53,13 7,148
Based on table. 4 obtained Cronbach's
(Y) alpha value with all variables shows a value
Valid N
(listwise)
46 greater than 0.6. Thus the respondents' answers
Source: Processed primary data, 2021 to these variables are reliable, so that the
Based on the table of descriptive questionnaire and these variables can be used
statistical test results that describe the for research.
description of a data seen from the average
(mean), minimum value, maximum value and
standard deviation. The measurement scale in
this study is using an ordinal scale and the type
Classical Assumption Table 6
Test Normality Test Multicollinearity Test Results
Coefficientsa
Collinearity
Model Statistics
Tolerance VIF
1 (Constant)
Independence (X1) 0.716 1,398
Work Experience
0.716 1,398
(X1)
a. Dependent Variable: Audit Opinion
Fig. 2
Source: Processed primary data, 2021
Normality Test Results PP Plot
Based on table 6 shows all independent
GraphFigure 2
variables have a tolerance value > 0.10 and a
Based onthe points spread around the
VIF value < 10 thus, it can be concluded that
line and follow the diagonal line, the residual
the independent variables in this study include
value is normal. In addition to using graph
independence (X1 ) and work experience (X2)
plots, normality testing in this study is also
there is no multicollinearity problem.
supported bystatistical analysis non-parametric
Heteroscedasticity Test
kolmogrov-smirnov (KS) can be seen as
follows:
Table 5
Normality Test Results One Sample
kolmogorov-smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 46
Normal Mean 0.0000000
Parametersa,b Std. 3.54200703
Deviation
Most Extreme Absolute 0.099 Fig. 3
Differences Positive 0.066 Heteroscedasticity Test Results
Negative -0.099 Scatter plot
Test Statistic 0.099 Based on Figure 3 shows that there is no
Asymp. Sig. (2-tailed) ,200c,d clear pattern and the points spread above and
a. Test distribution is Normal. below zero on the Y axis, there is no
b. Calculated from data. heteroscedasticity.
c. Lilliefors Significance Correction.
The results of the heteroscedasticity test
d. This is a lower bound of the true significance.
using thetest Glejser can be seen in table 5
Source: Processed primary data, 2021 below:
Based on table 5, the results of the
Table 7
normality test above are known to have a Glejser Heteroscedasticity Test Results
significant level of 0.200 > 0.05, so it can be Coefficientsa
concluded that the residual value is normally Unstandardized Standardized
Coefficients Coefficients
distributed. Model
Std.
T Sig.
B Beta
Multicollinearity Test Error
1 (Constant) 3.104 2.633 1.179 0.245
test aims to determine whether there are -0.174 -
Independence 0.040 0.334
independent variables in a model. The -0.978 0.039
Work
multicollinearity test can be seen from the Experience
0.487 0.079 0.087 0.038 0.629
tolerance value or variance inflation factor a. Dependent Variable: Abs_Res
(VIF).limit Tolerancevalue > 0.10 or VIF Source: Processed primary data, 2021
value less than 10 then there is no Based on table 7 shows that the
multicollinearity. significant value of each variable is greater
than 0.05 (Sig > 0.05). So it can be concluded
that there is no heteroscedasticity in this study.
Hypothesis program SPSS version 25 with the following
Testing Multiple Linear Regression Test results:
Table. 8 Tabel.9
Results Coefficient of Determination
Coefficientsa Model Summaryb
Standardi
Unstandardi
zed
zed Std. Error
Coefficien R Adjusted
Coefficients
ts
Model R of the
Model T Sig. Square R Square
Std.
Estimate
B Erro Beta
r 1 ,869a 0,754 0,743 3,623
14,7 4,46 3,29 0.00 a. Predictors: (Constant), Work Experience,
(Constant)
09 9 1 2
Independence
Independe 0.55 0.06 8.15 0.00
1 nce 6 8
0.729
8 0 Source: Processed primary data, 2021
Work Based on table 9, it can be seen that
0.33 0.13 2,49 0.01
Experienc
4 4
0.223
8 6 thevalue is Adjusted R Square 0.743. This
e
a. Dependent Variable: Audit Opinion
value indicates that the variable of audit
Source: Primary data processed, 2021 opinion is influenced by 74.3% by the
Based on table 8 we can see the results variables of independence and work
of multiple linear regression on the experience. While the remaining 25.7% is
independence variable and work experience on influenced by other variables outside of this
audit opinion can be described by the study.
following regression equation: F Test (Simultaneous)
Table 10
F Test Results (Simultaneous)
ANOVAa
Equation:
Y = + 1X1 + 2X2 + e Mode Sum of Mean
Df F Sig.
Y = 14.709 + 0.556X1 + 0.334X2 + e l Squares Square

Regressio 1734.65 66.06 000

1 2 867.328 b
n 6 0,

a. Based on the equation that has been made,
it can be seen that the constant value is
14.709, this indicates that if the
independence variable (X1) and work
experience (X2) the value is 0 (zero) or
constant, then audit opinion (Y) at a public
accounting firm in Palembang city will
have a positive value of 14.709.
b. The value of the independence regression
coefficient (X1) shows a positive
coefficient of 0.556 and a significant level
of 0.000 <0.05. This means that if the
independence variable increases by 1 (one),
then the audit opinion will increase by
0.556.
c. The value of the work experience
regression coefficient (X2) shows a positive
coefficient of 0.334 and a significant level
of 0.016 <0.05. This means that if the work
experience variable increases by 1 (one),
then the audit opinion will increase by
0.334.
Test The coefficient of determination (R2)
Test the coefficient of
determination(adjustedRsquare),assisted by the
Residual 564.562 43 13.129
Total
2299.21
45
7
a. Dependent Variable: Audit Opinion
b. Predictors: (Constant), Work Experience, Independence
Source: Primary data processed, 2021
Based on table 10, the significant value
of F indicates that theF is calculated 66,060, while
the Ftable is for the significant level (a) of 5%
with degrees of freedom (db) = nk-1, so the
significance level of the Ftable is (db) = 46-2-1 =
43 so that the Ftable is 3.21. TheF value is calculated
66.060 > Ftable 3.21 with a significant value of
0.000 <0.05. This means that the independence
variable (X1) and work experience (X2) have a
positive and significant effect on audit opinion
(Y), thenH01 is rejected and Ha1 is accepted.
T Test (Partial)
The t test was conducted to determine
whether there is an influence of the
independent variable (X) individually on the
dependent variable (Y).
 Table 11
Results of T Test (Partial)
Coefficientsa
Standardize
Unstandardize
d
d Coefficients
Coefficients
Model
Std.
B Erro Beta
r Mulyadi (2016) and Ardianingsih, (2018)
14,70
(Constant) 4,469
9 1
Independen
0.556 0.068 0.729
1 ce X1
Work
Experience 0.334 0.134 0.223
X2
a. Dependent Variable: Audit Opinion
Source: Processed primary data, 2021
Based on table 11 shows that:
a. Effect of Independence (X1) on Audit
Opinion (Y)
The independence variable has
tcount > ttable that is 8.158 > 2.017 which
means it has a significant level of 0.000 <
0.05. Then the hypothesis H02a is rejected
and Ha2a is accepted. This means that the
independence variable (X1) has an effect
on audit opinion (Y).
b. Effect of Work Experience (X2) on
Audit Opinion (Y)
Work Experience Variable has
tcount > ttable that is 2,498 > 2,017, which
means it has a significant level of 0.016 <
0.05. Then the hypothesis H02b is rejected
and Ha2b is accepted. This means that the
work experience variable (X2) has an
effect on audit opinion (Y).
DISCUSSION
1. The Effect of Independence (X1) and
Work Experience (X2) on Audit
Opinion (Y)
The results of this study indicate
that independence and work experience
affect audit opinion at the Public
Accounting Firm in Palembang City. If
the auditor is able to maintain his
independence attitude, then an auditor will
be objective, namely an impartial attitude
in considering the facts, then an
accountant can guarantee the fairness of
the credibility of the audited financial
statements (Mulyadi 2016). The more
audit experience an auditor has, both in
terms of length of service and the number
of audit tasks that have been carried out,
the better the audit opinion will be given
by the auditor. Experienced auditors can
understand the circumstances they face
better and have broader knowledge, which
in turn can help auditors make a more
precise opinion (Florentina, 2016).\
T Sig. The results of this study are in
line with the theory put forward by
3,29 0.00
that independence is one of the factors
2
8.15 0.00 that influence audit opinion, and the
8 0
theory put forward by Riyadi, (2018).
2,49 0.01
8 6 Because by having work experience, work
performance and results will increase.
The results of this study are in
line with previous research conducted by
Yulianasari (2019), Purwasih (2018),
Fauziyah and Subardjo (2018), Lubis
(2015), Pelango, et.al. (2015), Anwar
(2018) which states that independence and
work experience have an effect on audit
opinion.
2. The Influence of Independence (X1) on
Audit Opinion (Y)
Based on the results of the study,
the results showed that independence had
an effect on audit opinion. The auditor
should have an attitude of independence
in attitude and independence in
appearance, if the auditor already has the
two attitude indicators well, the audit
opinion given will be more precise in
expressing his opinion. The independence
of an auditor is an auditing standard that is
very important because it affects the
credibility of management's financial
statements where the fairness opinion is
made by an auditor, an auditor is required
to be free (independence) from any
interests.
The results of this study are in
line with the theory proposed by Mulyadi
(2016). Independence also means the
auditor's honesty in considering facts and
impartial objective considerations within
the auditor in formulating and expressing
his opinion. (Ardianingsih, 2018). If the
accountant is not independent, the opinion
he gives will not add any value.
The results of this study are in
line with research conducted by
Yulianasari (2019), Purwasih (2018),
Fauziyah and Subardjo (2018), Winadi
and Mertha (2017). The results show that
independence has a significant influence
 on the accuracy of giving an audit
opinion.
3. The Effect of Work Experience (X2) on
Audit Opinion (Y)
From the results of research that
has been conducted, it is found that there
is evidence indicating that there is a
significant influence between work
experience on the opinion given by
auditors to public accounting firms in
Palembang city.
This is in line with the statement
of one of the indicators of the experience
variable, namely the auditor is expected to
have a long service period as an auditor
and the auditor has carried out many
audits so that it can add to the experience
of an auditor. with the more experience an
auditor has, the audit opinion given by the
auditor will be more precise, as well as
the error rate is also getting smaller and
vice versa if the lack of experience of an
auditor, the opinion that will be generated
will also tend to be less precise and the
level of errors that may occur as well will
get bigger.
The results of this study are in
line with the theory that has been put
forward by Florentina, (2016).
Experienced auditors will make better
decisions than inexperienced auditors,
experienced auditors can understand the
situation they are facing better and have
broader knowledge, which in turn can
help auditors make a more appropriate
opinion.
This is in line with the results of
previous research conducted by Lubis
(2015), Pelango, et.al. (2015), Anwar
(2018), Florentina (2016), Musdalifah
(2018) which state that work experience
has a significant influence on the
provision of audit opinions.
KESIMPULAN DAN SARAN
Kesimpulan
Dapat disimpulkan mengenai pengaruh
independensi dan pengalaman kerja auditor
terhadap opini audit yaitu sebagai berikut:
1. Independensi dan pengalaman kerja
auditor berpengaruh positif dan signifikan
terhadap opini audit.
2. Independensi berpengaruh positif dan
signifikan terhadap opini audit.
3. Pengalaman kerja auditor berpengaruh
positif dan signifikan terhadap opini audit.
Saran
Berdasarkan hasil kesimpulan dari hasil
penelitian yang sudah dilakukan, maka
beberapa saran yang dapat menjadi bahan
pertimbangan sebagai berikut:
1. Bagi Kantor Akuntansi Publik di Kota
Palembang
Disarankan kepada Kantor Akuntan
Publik yang ada di Kota Palembang,
khususnya untuk para auditor untuk selalu
mempertahankan sikap independensi dan
menambah terus pengalaman serta
mengikuti pelatihan-pelatihan audit agar
dapat menjamin kewajaraan laporan
keuangan serta menghasilkan informasi
yang dapat diandalkan.
2. Bagi Peneliti Selanjutnya
Bagi peneliti selanjutnya diharapkan
dapat menambah variabel-variabel lainnya
diluar dari pada penelitian ini agar
memperoleh hasil yang lebih bervariatif,
memperluas wawasan dan pengetahuan
tentang variabel yang dapat mempengaruhi
opini audit sehingga dapat memberikan
hasil yang lebih baik.
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