Indonesia Conference Directory

The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Skepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Skepticism with respect to Accuracy of Giving Audit Opinion by BPK RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modeling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government auditor).. The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has no significant effect on the accuracy of giving opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional skepticism has no significant effect and negative on the accuracy of giving audit opinion by BPK-RI. KEYWORDS: Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Giving Audit Opinion.