Faktor Faktor Yang Mempengaruhi Ketepatan Pemberian Opini Audit Pada Kantor Akuntan Publik Di Bali

Abstract

This study aims to examine the effect of Professional Skepticism, Audit Expertise, Professional Commitment, Independence, and Auditor's Work Experience on the Accuracy of Giving Audit Opinions. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Bali. The number of auditors who were sampled in this study were 73 respondents from 16 Public Accounting Firms (KAP) with active status in Bali. The method of determining the sample used in this study is a saturated sample, while the data processing method used by the researcher is multiple linear regression analysis. The results of this study indicate that the variables of Professional Skepticism, Independence, and Auditor's Work Experience have a positive effect on the Accuracy of Giving Audit Opinions, while the variables of Audit Expertise and Professional Commitment have no effect on the Accuracy of Giving Audit Opinions.