标题：Influences of Experiences, Competencies, Independence and Professional Ethics toward The Accuracy of Audit Opinion Delivery through Auditors’ Professional Skepticism as An Intervening Variabel
摘要：This study aimed to analyze the influence of experience, competence, independence and professional ethics of the accuracy of the audit opinion through the provision of professional skepticism as an intervening variable. Analysis of data using multiple linear regression SPSS version 21. This study used the intervening variables, so that the statistical methods used to test the hypothesis is a path multiple linear regression analysis to test Sobel, R2 test, t test and F test. The results of this study show empirical evidence that experience, competencies, independence, professional ethics, and professional skepticism of the auditors positively and significantly influence the accuracy of audit opinion, whereas the competencies, independence and professional ethics positively affects the accuracy of audit opinion mediated by professional skepticism, while the experience did not influence the accuracy of the audit opinion through the provision of professional skepticism as the intervening variable.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, kompetensi, independensi dan etika profesi terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor sebagai variabel intervening. Analisis data menggunakan regresi li
