TY - THES N1 - DR. IBNU QIZAM, S.E,. M.Si., Akt. CA. ID - digilib24644 UR - https://digilib.uin-suka.ac.id/id/eprint/24644/ A1 - DESI NURMALASARI, NIM. 13820057 Y1 - 2017/02/02/ N2 - This particular research is statiscally aimed to examine both direct effect from the defined number variable independence, experience, expertise, knowledge, ethics and gender toward accuracy of audit opinion as a indirect effect of variables independence, experience, expertise, knowledge, ethics and gender toward accuracy of audit opinion through auditor professional skepticism. Respondents in this reasearch is the auditors who work in public accounting firm in Yogyakarta. Number of auditors be sampled in this reasearch were 75 respondents from 9 Public Accounting Firm in Yogyakarta, the method of data collection through the distribution of questionnaires survey method. To be able to answer the formulation problems posed, used tool path analysis (path analysis). These results indicate that the independence, expertise and ethics directly influence toward accuracy of audit opinion. Besides just the knowledge that influence toward accuracy of audit opinion through auditor professional skepticism. PB - UIN SUNAN KALIJAGA YOGYAKARTA KW - independence KW - experience KW - expertise KW - knowledge KW - ethics KW - gender KW - accuracy of audit opinion KW - and audi.or professional scepticism M1 - skripsi TI - PENGARUH INDEPENDENSI, PENGALAMAN, KEAHLIAN,PENGETAHUAN, ETIKA DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT: DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL INTERVENING AV - restricted EP - 220 ER -