Can work experience and auditor independence improve the quality of audit opinion?

Abstract

This study aims to determine the current condition of the audit opinion at the public accounting firm in Makassar and the effect of audit experience and independence on audit opinion at the general accounting firm in Makassar. The method used is the multiple linear regression method. This research also uses validity and reality tests, T-test (partial), F test (simultaneous), correlation coefficient test (r), determination coefficient (r2). From the results of hypothesis testing, it has been proven that work experience and independence have a significant effect on audit opinion at the public accounting firm in the city of Makassar. Audit experience plays a significant role in increasing the audit opinion. The assumption is that the higher the Auditor's knowledge, the opinion's quality will also increase the statement. Independence plays a significant role in increasing audit opinion because when various interests and interventions do not influence the Auditor, the quality of the Auditor's opinion will be increasingly objective.

Analysis of the Impact of External Auditors’ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq

“…Therefore, it follows that management support can significantly affect the accuracy of financial statements. Management may help improve the accuracy and reliability of financial accounting information by offering assistance to external auditors and encouraging a culture of transparency and ethical behaviour [11].…”

“…As anticipated by external auditors of companies, Ref. [11] claim that the responsibility for conducting independent examinations and offering confirmation on numerous changes the underlying has shifted steadily in Favor of better organizational execution. An organization's operational goals can be achieved through risk management, effective controls, and improved management by assessing and improving methods best to manage security.…”