DOI: 10.36347/sjebm.2018.v05i09.004

Pages: 833-841

The purpose of this study is to know and to prove empirically whether the independence, expertise and experience in audit directly and indirectly influence the Accuracy of Providing Audit Opinion. This study is conducted at the State Audit Board/Badan Pemeriksa Keuangan (BPK) of the Republic of Indonesia as Representative of North Sumatra Province. Type of research approach is causality associative approach. The technique of data collection is a questionnaire and documentation study. The sample selection is done by Probability Sampling method, that is Simple Random Sampling. The sample is the Auditor of BPK RI as Representative of North Sumatra Province as many as 50 people. The analysis technique is path analysis with significance of 0.05 and is using SPSS 18.0 version as a tool in the calculation. The result of hypothesis test shows that simultaneously, the variables of independence, expertise and experience in audit have an influence on the accuracy in providing audit opinion. Partially, the variable of expertise in audit have an influence on the accuracy in providing audit opinion while the variables of independence and experience in audit do not have influence on the accuracy in providing audit opinion.