Pengaruh Keahlian Audit, Etika Profesi Dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Oleh Auditor

This study aims to prove empirically the effect of audit expertise, professional ethics, and auditor experience on the accuracy of giving opinions by auditors. This research was conducted at the Public Accounting Firm (KAP) in Tangerang City and South Tangerang City which are registered at the Indonesian Institute of Public Accountants (IAPI) as of January 2021. The research method used was quantitative descriptive. The analysis method used is between descriptive statistical test, data validity test, reliable test, classical assumption test, determination coefficient (R2 ), multiple linear analysis, statistical test and F statistical test. The results of the audit expertise variable test partially have a negative effect on the accuracy of the auditor's opinion. However, the variables of professional ethics and auditor experience partially do not affect the accuracy of giving an opinion by the audito