PENGARUH SKEPTISISME PROFESIONAL DAN KOMPETENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT

M Arga Aditya, 2015: Influence Professional Skepticism and Competence Auditor to Audit Opinion Giving Accuracy.. Supervisor: (1) Marsellisa Nindito, SE, M.Sc, Akt, CA, (2) Choirul Anwar, MBA, MAFIS This study aimed to get empirical evidence about the influence Professional skepticism and Competence Auditor to Audit Opinion Giving Accuracy. Factors tested in this study is a Professional Skepticism and Competence Auditor as independent variables while granting Audit Opinion accuracy as the dependent variable. This research sample is based on respondents who were in Jakarta Center. The data used in this study are primary data and the selection of the sample by using a convenience sampling method. Tool The analysis used is multiple linear regression analysis at a significance level of 5%. Results of hypothesis testing partially or simultaneously shows that two independent variables, namely Professional and Competence Auditor Scepticism affect the accuracy of Giving Audit Opinion. Keywords: Professional Skepticism, Auditor Competence, Audit Opinion Giving Accuracy