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M. Satria

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Open access Aug 2026

Determinants of Audit Opinion Accuracy: The Roles of Auditor Independence and Professionalism Evidence From West Java and Jakarta

Inaccurate audit opinions in both public and private sectors indicate potential weaknesses in auditor independence and professionalism. This study investigates the effects of auditor independence and professionalism on audit opinion accuracy. A quantitative approach was employed using primary data collected from 142 au...

M. Satria · 0 citations

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