Analisis Pengaruh Kualitas Auditor dan Kualitas Laporan Keuangan Terhadap Opini Audit

Sri Handayani, Prawuri Handayani



Auditor as a independent side in general auditor of firm, must give opinion on financial report that used to be audited based on their professional belief. Opinion that given by auditor can describes the factual firm  financial condition. That opinion have some importance mean to reserve information for the principle and agency firm as a reliable and  objective  financial report. Auditor lead by profesional and independent attitude in their task. This research is aimed to know enflence  auditor’quality, financial report quality toward audit opinion.This analysis  used binery logistic regression, as omnibus tests of model coefficients todoing  test the simultaneous influence and wald to doing test the partial influence, and Negelkerke R Square is detected to know how much the independent variable explaine the dependent variable. There are 135 sample of LQ 45 in periode 2005 – 2007. The result of this research are auditor quality and financial report quality have significant  simultaneous influence toward audit opinion. Auditor quality have a significant influence toward opini audit, but financial report quality is not.

 Keywords : Auditor quality, Financial Report Quality, Audit Opinion


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