Quantitative Analysis of the Influence of Risk-Based Audits, Materiality, and Professionalism on the Opinion of Auditors
DOI:
https://doi.org/10.29080/jai.v12i2.2665Keywords:
Risk-Based Audit, Materiality, Professionalism, Audit Opinion, Public Sector Audit, BPK RIAbstract
Purpose: This article examines the influence of Risk-Based Audit, Materiality, and Professionalism on the audit opinion issued by auditors of the Audit Board of the Republic of Indonesia (BPK RI).
Methodology/approach: Using a quantitative design, we surveyed 80 BPK RI auditors and analyzed the data with multiple linear regression in SPSS.
Findings: Results show that Risk-Based Audit, Materiality, and Professionalism simultaneously have a significant effect on audit opinion, explaining 83.0% of the variance (R² = 0.830, F = 96.946, p < 0.001). Partially, Professionalism has the strongest and most significant positive effect (β = 0.704, p < 0.001), followed by Materiality (β = 0.009, p = 0.006), while Risk-Based Audit does not show a direct significant effect (β = 0.087, p = 0.416). 83% of the variation in audit opinion is explained by the model, indicating high explanatory power.
Practical implications: We discuss implications for strengthening auditor professionalism through continuous training in ethics and skepticism, improving materiality determination guidelines, and ensuring risk-based procedures are linked to substantive testing.
Originality/value: This study contributes to public sector audit literature by highlighting professionalism as the key determinant of audit opinion quality in the Indonesian context.
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