PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KEAHLIAN AUDIT DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

Abstract

The company’s need to audit company activities shows the importance of quality auditing
(Accountants) services to assist in conducting audits. An accountant in carrying out an audit
is required to pay attention to the audit quality, because with good audit quality it is expected
to produce financial reports that can be trusted by users of financial information. The purpose
of this study was to analyze the effect of auditor professional skepticism, professional ethics,
audit expertise and the auditor’s professional commitment to the accuracy of giving opinion to a
Public Accountant office in Bali.
This research was conducted at all Public Accountant offices in Bali with ten offices
in 2019 with the number of auditors as many as 80 people from 93 populations as samples
through the saturated sample method. Data collection was done by distributing questionnaires
and using multiple linear regression analysis techniques.
Based on the results of the analysis, the auditor’s professional skepticism, professional
ethics, audit expertise and the auditor’s professional commitment contribute 32.8 percent
to the accuracy of giving opinions, while the remaining 67.2 percent is influenced by other
variables not included in the research model. Through t test analysis it is known that auditor
professional skepticism has a negative effect on the accuracy of giving opinions, professional
ethics and professional commitment has a positive effect on the accuracy of giving opinions
while audit expertise does not affect the accuracy of giving audit opinions to the Public Accounting
Firm in Bali.