Pembimbing : Endang Tri. S
Abstrak
The goal of this research is to empiricaly examine and analyze variables Professional Skepticism and Intelectuality that direcly affect the auditors' opinion. Population in this research is auditors who work at Public Accountant in Central Jakarta in year 2017. While determination of sample conducted with purposive sampling, questionnaires distributed 97 respondent of the auditors in Central Jakarta. Instrument oh questionnaire is used to collect data. Analysis of regresion is used in this research to prove the hypotheses. The result showed that both variable : Professional Skepticism and Intelectuality that direcly affect the auditors' opinion.

Keywords : Professional Skepticism, Intelectuality, Auditors' Opinion