Pembimbing : Reschiwati
Abstrak
This study attempts to analyse influence scepticism professional, ethics profession, experience, independence, expertise the audit and the accuracy of opinion. The population of the research is the public accountant who are in center of jakarta. The sample using convenience nonprobability sampling respondents on the number of respondents the research is 144 auditors working the public accountant who are in center of Jakarta. Analysis techniques linear regression multiple.

This research result indicates scepticism professional have positive direction and significant of the accuracy of the provision of opinion, ethics profession have positive direction and significant of the accuracy of the provision of opinion, experience have positive direction and significant of the accuracy of the provision of opinion, independence have positive direction and significant of the accuracy of the provision of opinion, and expertise audit have positive direction and significant of the accuracy of the provision of opinion.

Keyword : the accuracy of the provision of opinion , scepticism professional, ethics profession , experience, independence, and expertise audit