The Influence of Fair Presentation and Audit Judgment on Audit Opinion Issuance by Public Accountants in Indonesia

Read full text
Authors: Yulita ., Grahita Chandrarin, Edi Subiyantoro
Cited by: 0

Abstract

This study aims to analyze the influence of fair presentation and audit judgment on the issuance of audit opinions in Public Accounting Firms (KAP) in Indonesia, with auditor experience as a moderating variable. The study uses a quantitative, causal design. Data were collected through questionnaires distributed to auditors at registered and licensed KAPs in Indonesia, using a purposive sampling technique. Data analysis was performed using Moderating Regression Analysis (MRA) in IBM SPSS Statistics version 27. The results show that fair presentation has a significant effect on the issuance of audit opinions, indicating that the presentation of fair, complete, accurate, and bias-free financial statements is a significant factor in forming auditor confidence in the fairness of financial statements. Conversely, audit judgment does not have a significant effect on the issuance of audit opinions, suggesting that the auditor's professional judgment in this study is not the main determining factor in the opinion. This finding indicates that the issuance of audit opinions is more strongly influenced by compliance with audit standards, the sufficiency of audit evidence, and the quality of financial statement presentation than by the auditor's subjectivity. This research provides theoretical contributions to the development of auditing literature, particularly regarding the role of fair presentation and the limited influence of audit judgment in the audit opinion-giving process, as well as practical implications for KAP in improving audit quality and the credibility of auditor opinions.

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Governance and Financial Management Accounting and Financial Management

Publication details

Journal / source
International Journal of Management and Economics Invention
Volume
12
Issue
02
Publication date
13 February 2026
Language
EN