Pembimbing : Wiwik Pratiwi

Abstrak:
The purpose of this study was to determine the influence of independence, professional skepticism, and expertise to the accuracy of giving opinions by public accountants. The questionnaire was used to collect data from 70 auditors in 14 registered public accounting offices in Central Jakarta. The sample determination method used in this research is convenience nonprobability sampling, while the data processing method uses multiple regression with SPSS 24 software. The results show that independency, professional skepticism, and expertise have a positive influence to the accuracy of giving opinions by public accountants. From the results of the determination coefficient test (R2), it is known that the R2 value is 0.401 (40.1%). Means that the independent variable explains the dependent variable by 40.1%, while the remaining 59.9% is influenced by other variables outside the model in this study.

Keyword : independency, professional scepticism, expertise, and the accuracy of giving opinions by public accountant.