Accuracy in giving an audit opinion: Government internal auditors’ perspectives

Abstract

This research was conducted to identify empirical evidence regarding the perception of internal auditors on accuracy in giving an audit opinion conducted by the Supreme Audit Board of the Republic of Indonesia (Badan Pemeriksaan Keuangan/BPK) using variables such as auditor professional scepticism, the audit situation and gender. The research uses primary data obtained from the distribution of questionnaires to 82 internal auditors at five inspectorates of the Inspectorate General of the Ministry of Maritime Affairs and Fisheries Republic of Indonesia (Inspektorat Jenderal Kementerian Kelautan dan Perikanan/Itjen KKP) on the audit opinion of their annual financial audit. The research method used was multiple linear regression analysis. Based on the results obtained, auditor professional scepticism and the audit situation have a significant effect on accuracy in giving an audit opinion. Meanwhile, gender does not affect accuracy in giving an audit opinion.