PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, DAN PENGALAMAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR DI SURABAYA

Abstract

The existence of conflict of interest between management and owners has caused the development of public accountant profession in Indonesia. Management and external users need auditor’s service as an independent party who responsible in providing opinion on the fairness of the financial statements. Opinion is used to convince the users that financial statements contain information which can be trusted. In addition to the agency problem, the number of audit failure’s cases still happen until now and causing the falling of public confidence for their professionalism. Considering the importance role of auditor and seeing a lot of audit failures still occur, therefore skepticism professional, professional ethics, and audit experience must be conducted by auditor, according the Professional Standard and Code of Ethics for Public Accountant. This research will examine the influence of professional skepticism, professional ethics, and audit experience partially to the accuracy of opinion. The population used in this research is all auditors in Surabaya with proportionate stratified random sampling method. The number of sample of this research is 100 auditors. There are 46 KAP (Public Accountant Offices) in Surabaya according to IAPI (Indonesia Public Accountant Association) 2011. Method of primary data collection is done by using a questionnaire. From 105 questionnaires distributed, there are 60 questionnaires returned and can be processed. Meanwhile, the technique of data analysis is done by using multiple regression. The results of this research indicate that professional skepticism significantly influences the accuracy of opinion at significance level 0,017. But, professional ethics and audit experience have no significant effect to the accuracy of opinion at significance level 0,285 and 0,211. Simultaneously, professional skepticism, professional ethics, and audit experience significantly influence to the accuracy of opinion.