Pengaruh pengalaman auditor dan keahlian Auditor terhadap ketepatan Pemberian opini audit

Audit opinion is a professional statement given by an auditor regarding his or her assessment of the financial statements. The accuracy of the audit opinion is often influenced by several factors such as work experience and auditor expertise in conducting the audit process. This study aims to determine the effect of the auditor's experience on the accuracy of the audit opinion and the influence of the auditor's expertise on the accuracy of the audit opinion. The type of data used in this study using quantitative data. Sources of data used in this study is the primary data using the media questionnaire. The population in this study is the Supreme Audit Board of the Republic of Indonesia Representative of East Java Province with a sample of 150 auditors. Data collection is done through field research by distributing questionnaires directly to respondents. The data analysis used in this study used IBM SPSS Statistic 23 program which includes (1) validity test and reliability test (2) classical assumption test and (3) hypothesis test. The results of this study indicate that the auditor's experience has no effect on the accuracy of the audit opinion and the auditor's expertise has no effect on the accuracy of the audit opinion. Keywords : auditor experience, auditor expertise, audit opinio