Pembimbing : Elon Manurung

Abstrak:
This study attempts to analyze the influence of skepticism professional, ethics the auditors and expertise the audit for the accuracy of the audit opinion.The population of the research is 96 the public accountant.The sample using convenience of sampling method.24 office sample public accountant who listed in central jakarta.Analysis techniques begins with the data descriptive statistics, then followed by test the quality of data consisting of the validity and reliability, the normality data, the classic assumption consisting of normality regression test, the multikolonieritas, and the heteroskedastisitas.The hypothesis use the partial correlation, the correlation between, regression partial, multiple regression, and coefficients determination.

This research result indicates that skepticism professional, ethics the auditors and expertise audit of the accuracy of opinion in the audit partial and simultaneous.The adjusted r-square of 0,311, this means that the determination of the 0,311 this imposed that independent variable explain dependent variable of 31,1 %.The rest 68,9 % influenced by other variables out model this research.

Keywords: audit opinion, skepticism professional, ethics auditors, expertise audit.