Pembimbing : Tikkos Sitanggang
Abstrak
This study examines the influence of expertise, experience, and audit ethics to the accuracy of public accountant opinion. Respondents in this study are auditors who worked for the Public Accounting Firm in Jakarta. The number of auditor in this study were 80 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample is by using convenience sampling method, while the data processing methods used by researcher are the multiple regression analysis.

The result shows expertise, experience, and audit technics had significantly influence to the accuracy of audit opinion. The coefficient of determination (R2) shows that expertise, experience, and ethics are able to explain the accuracy of the auditor's opinion 22.2%. The remaining 77.8% is influenced by other variables outside the regression model of this study.

Keyword: Expertise, Experience, Audit Ethics, The Accuracy of Audit Opinion