PENGARUH PROFESIONALISME DAN OBJEKTIVITAS AUDITOR TERHADAP PERTIMBANGAN OPINI AUDIT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Jakarta Selatan)

Abstract

This research examines the impact of auditor professionalism and objectivity on the consideration of audit opinions. Professionalism is assessed through competence, integrity, and ethics, while objectivity refers to the auditor's ability to maintain independence and avoid inappropriate influence. This research is driven by audit failures in the financial services sector and focuses on auditors working in public accounting firms in South Jakarta. Using quantitative methods and purposive sampling, data was analyzed using regression and hypothesis testing. This research aims to deepen understanding of how professionalism and objectivity influence audit opinions and support better audit practices and public trust.

Keywords: professionalism, objectivity, competence, integrity, ethics, independence.