The Effect of Workload, Experience, Personality and

Professional Scepticism on The Accuracy of Giving Audit Opinion

Fajri Ahadiansyah, Kencana Dewi and Lukluk Fuadah

Accounting Department, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia

Keywords: Workload, Experience, Personality, Professional Scepticism, Accuracy of Giving Audit Opinion

Abstract: This study aims to examine empirical evidence and to analyze the effect of workload, experience,

personality and professional scepticism on the accuracy of giving audit opinion. The type of data used in

this study is primary data obtained by distributing questionnaire. The respondents in this study is auditors

who work on affiliated public accounting firm in Jakarta with sampling technique using purposive sampling

with the total of samples are 33 respondents. The result of this study indicates that workload and experience

do not have significant effect on the accuracy of giving audit opinion. However, personality and

professional scepticism have significant effect on the accuracy of giving audit opinion.

1 INTRODUCTION

Auditing is a process of collecting and evaluating

evidence of measurable information about an

economic entity conducted by a competent and

independent person to be able to determine and

report the conformity of information with predefined

criteria (Arens and Loebbecke, 1996). By the

definition we can say that the person who do

auditing must be a person which cannot be

influenced easily and have strong opinion whom we

call an auditor.

In giving an opinion on the fairness of a financial

statement, an auditor must have a skeptical attitude

to be able to decide or determine the extent of

accuracy and correctness of the evidence as well as

information from the client. The Professional

Standards of Public Accountants define professional

scepticism as an auditor’s stance that includes a

mind that always questions and critically evaluates

audit evidence (IAI, 2001).

DeAngelo (1981) states that audit quality of

public accountants can be seen from the size of the

audit firm’s . Big firms (Big 4 accounting firms) are

believed to perform higher quality audits than a

small Non-Big 4 accounting firm. But in 2001, there

was a case of financial statement fraud in Enron and

also several other cases. In such cases, auditing

public accountants include large and well reputed

public accounting firms. The number of cases

related to the auditor's mistake in performing its role,

causing the users of the financial statements to have

a skeptical assessment of the auditor. One is the

notion that a large-scale public accounting firm or

usually called a Big 4 does not guarantee audited

financial statements do not contain material errors.

The skeptical assessment is supported by the

research of Francis and Yu (2009), which provides

empirical evidence of uniform quality of audit at the

Big 4 audit office in America. The above research is

a continuation of previous research by Francis et al.

(1999) and Ferguson et al. (2003). However, the

previous research almost no one did a separate test

between a sample group that was a Big 4 firm client

and a sample group of non-Big 4 firm clients in

order to see the uniformity of audit qualities in each

group sample.

We all know that auditor in audit companies or

public accounting firm have to face a problem of

workload and shortage of resources during the

busiest period in a year called “peak season”. This

season become problem because in a short period of

time, the auditors need to complete the audit so there

will be an enormous workload in order to obtain

audit evidence based on the whole year’s of clients

accounting books this support research done by

Lopez and Peters (2011) in Fitriany (2011) find out

that workload that auditor faced can decrease the

accuracy of giving audit opinion. This caused by

high burden of work that auditor have makes them

less sceptical, the auditor will appear disappointing

458

Ahadiansyah, F., Dewi, K. and Fuadah, L.

The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion.

DOI: 10.5220/0008441304580467

In Proceedings of the 4th Sr iwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 458-467

ISBN: 978-989-758-387-2

little things that are consider not important to finish

the job quicker so the auditor are not argued the

information that the client gave to them. Therefore,

the auditor with high workload or burden of work

can make the auditor’s accuracy of giving audit

opinion is decrease. However Novita (2015) with the

result that the workload do not have significant

effect to the accuracy of giving audit opinion.

Auditor must work professionally that is why

auditor that have more experience later can give a

positive effect to the accuracy of giving audit

opinion based on Knap and Knap (2001); Tirta And

Sholihin (2004). Experienced auditor also definitely

have doing a lot of audit, so they have found similar

case and have extensive knowledge and good

thinking in doing audit. Experienced auditor tend to

have good skills to improve their ability to provide

appropriate opinions. However Muttaqin (2008),

Justiana (2010) and Kushasyandita (2012) whom the

result show that the experience have no significant

effect or influence to the audit opinion or the

accuracy of giving audit opinion,

Also Jaffar et al (2011) and Noviyanti (2008)

states that, the personality types of a person to be

one of the factors that determine the attitudes

possessed by the individual, including the attitude of

scepticism in the individual. Auditors with sense-

thinking (ST) personality types and intuition-

thinking (NT) personality types based on the Myers-

Briggs Theory tend to have more scepticism.

Because the auditor has personality traits that are

always reasonable-minded in making decisions

based on the facts. So the auditor with ST and NT

personality types is more sceptical to have better

accuracy of giving audit opinion to other personality

types. However, Supriyanto (2014) stated that

personality does not have any effect to accuracy of

giving audit poinion, he believe that individual

pychophisics that determine the behavior and

individual thinking in a typical manner.

2 LITERATURE REVIEW

2.1 Theory of Planned Behavior

Theory of Planned Behavior is a theory that

connects beliefs and behavior. This concept

proposed by Ajzen (1985) to improves the strength

predictions of the theory reasonable action including

those received control believe. Purpose and the

benefit of the theory is to foresee and understand the

effects of motivation behavior, good individual

volition itself and not volition of these individuals.

This theory based on 3 basic determinants, which are

attitude, subjective norm and perceived behavorial

control.

2.2 AttributionTheory

Attribution theory was introduced for the first

time by Fritz Heider (1958), according to Heider,

each individual is essentially a pseudo scientist who

seeks to understand the behavior of others by

collecting and combining pieces of information until

they arrive at a plausible explanation of the causes of

others behaving in a certain way. In other words, a

person is always trying to find the cause why

someone does in certain ways, for example there is

someone doing the theft. As a man who wants to

know the cause of why he did so.

2.3 Workload

Sales (1970) in Diem (2016) stated that workload

pressure can be categorized into quantitative

workload and qualitative workload. Quantitative

workload can be simply understood as an overload

of work to do in a limited time, in other words,

auditors need to complete all audit engagements in a

limited time-period and under shortage of resources.

Quantitative workload also classified under two

different construct which are time deadline pressure

and time budget pressure. Qualitative workload is

the auditors feelings that they do not have the skills

to perform assignments. Qualitative workload also

classified under two construct which are qualitative

overload pressure and qualitative underload

pressure.

2.4 Experience

According to Knoers and Haditono (1999)

experience is a learning process and the

development of potential behavior both from formal

or non-formal education, or can be interpreted as a

process that brings someone to a pattern of higher

behavior. A lesson also includes a relatively precise

change of behavior resulting from experience,

understanding and practice. An experienced person

has a more detailed, complete and sophisticated wat

of thinking than an inexperienced person (Taylor

and Todd, 1995).

The Effect of Workload, Experience, Personality and Professional Scepticism on The Accuracy of Giving Audit Opinion

459

2.5 Personality

In a variety of psychological literature, the

classical definition of G.W. Allport about the

meaning of personality is the most frequently used.

Allport (1961) explains that: "Personality is a

dynamic organization, characteristic patterns of

behavior, thoughts and feelings." Personality is

formed by two main factors, namely (1) heredity

factor or factor genetics is a basic factor of the

person's personality formation, and (2)

environmental factors, ie the factors that affect a

person's personality based on where a person grows

and is raised.

In this study, personality types are grouped by

Myers-Briggs Type Indicator (MBTI). Myers-Briggs

Type Indicator (MBTI) was developed by Katharine

Cook Briggs and her daughter Isabel Briggs Myers

based on personality theory from Carl Gustav Jung.

Jung in his theory revealed that there are two

dichotomous pairs of human cognitive functions

namely rational function includes thinking and

feeling then irrational function includes sensation

and intuition. In MBTI, the human personality type

is divided into 4 pairs of preferences namely

Extraversion-Introversion (E-I), Sensing-Intuition

(S-N), Feeling-Thinking (F-T) and Judging-

Perceiving (J-P).

2.6 Professional Scepticism

Oxford Advance Learner’s Dictionary define

sceptic as person who usually doubts that a

statement, claim etc is true. Shaub and Lawrence

(1996) stated that professional auditor’s scepticism

as follows “Professional scepticism is a choice to

fulfill the professional auditor’s duty to prevent or

reduce or harmful consequences of another person’s

behavior. The Professional Standards of Public

Accountants, Audit Standards (SA) Section 230 PSA

No. 04 (2001) defines Professional Scepticism as an

attitude that includes minds who are always

questioning and critically evaluating audit evidence.

The auditor should not assume that management is

dishonest but also should not assume that

management honestly is not questioned. The auditor

should also not be satisfied with the less persuasive

evidence because of his belief in management

honesty.

2.7 Audit Opinion

Audit opinion is an opinion given by the auditor

about the fairness of the presentation of the

company's financial statements in which the auditor

performs the audit The auditor expresses his opinion

on the fairness of the audited financial statements, in

all material respects, based on the conformity of the

preparation of the financial statements with accepted

general accounting principles (Arens and

Loebbecke, 2008). If the auditor is unable to collect

sufficient competent evidence or if the auditor's test

results indicate that the audited financial statements

are presented unfairly, then the auditor needs to

issue an audit report in addition to a report

containing unqualified opinions. According to Arens

and Loebbecke (2008), there are five opinions that

may be provided by a public accountant on the

audited financial statements namely are unqualified

opinion, unqualified opinion with explanatory

paragraph, qualified opinion, adverse opinion and

disclaimer of opinion.

2.8 Hypothesis

Therefore, there are 4 hypothesis that need to be

test in this research are as follows:

Murtisari and Ghozali (2006) found evidence

that the heavy workload resulting in overwork would

decrease job satisfaction and auditor performance.

The Lopez and Peters (2011) study supported by

Fitriany (2011) study found that the auditor's

workload negatively affects audit quality. Increased

workload will decrease the ability of auditors in

giving the audit opinion. Based on the concept, this

study suspect that the more workloads owned by the

auditor will further lower his accuracy of giving

audit opinion. In addition, auditors with increasingly

workloads are increasingly unlikely to improve their

detection ability when faced with cheating

symptoms. The hypothesis proposed in this research

is as follows.

: Effect of workload on accuracy of giving audit

opinion.

Theory Planned of Behavior states basically an

attitude is a positive or negative belief to display a

certain behavior, so the intention to behave is

determined from the attitude. The basic function of

the determinant of perceived behavioral control

relates to past experiences and the perception of a

person to determine his behavior. Libby and

Frederick (1990) research in Kriswandari (2006);

Shaub and Lawrence (1996) found that experienced

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460

auditors were able to explain broader audit results.

Research on experiential variables is also conducted

by Azwar (1988) which states that among the factors

that influence the formation of attitudes is personal

experience, the formation of important attitudes

because it will affect the audit procedures

undertaken by auditor so that the opinion given will

be appropriate. The above description then

formulated the following hypothesis

: Effect of audit experience on accuracy of giving

audit opinion.

Based on Noviyanti (2008) Myers-Briggs Type

Indicator (MBTI) was developed by Katharine Cook

Briggs and her daughter Isabel Briggs Myers. In

MBTI, the human personality type is divided into 4

pairs of preferences namely, Extraversion and

Introversion (E and I) preference, Sensing and

Intuition preferences (S and N),Thinking and

Feeling preferences (T and F), and Judging and

Perceiving preferences (J and P). Auditors with

Sensing-Thinking (ST) and Intuition-Thinking (NT)

combination personality types based on Myers

Briggs theory are auditors who tend to think

logically in making decisions and will consider all

the facts available to support their decisions.

Noviyanti (2008) study has proved that auditors with

Sensing-Thinking (ST) and Intuition-Thinking (NT)

personality types are auditors who have higher

accuracy of giving audit opinion than auditors with

other personality types. Based on the above concept,

the researcher assumes that the auditor with Sensing-

Thinking (ST) and Intuition-Thinking (NT)

combination personality type is the auditor who will

further improve the ability to give opinion compared

to the auditor with other personality type.

Hypothesis proposed in this research is

: Effect of personality types against accuracy of

giving audit opinion.

Professional scepticism is meant here is the

scepticism of an auditor who always question and

doubt audit evidence. As explained earlier that the

use of professional proficiency thoroughly and

thoroughly requires the auditor to exercise

professional scepticism. Can be interpreted that

professional Scepticism becomes one of the factors

in determined the accuracy of giving audit opinion.

Thus it can be said that the higher the level of

scepticism of an auditor in conducting the audit, it is

suspected to have an effect on the accuracy of giving

the opinion of the auditor.

: Effect of professional scepticism against the

accuracy of giving audit opinion.

3 RESEARCH METHOD

3.1 Research Design

This type of research is descriptive quantitative

research. Descriptive research is a study conducted

to determine the value of independent variables, one

or more variables (independent) and explain the

characteristics of a phenomenon that can be used as

a basis for making decisions to solve business

problems (Siregar, 2014). Based on the data used,

this study uses quantitative data which data is in the

form of numbers obtain from questionnaire

distributed.

3.2 Population and Sample

The population is a group of people, events or

anything that has certain characteristics (Indriantoro

and Supomo, 2002). The population in this study are

the auditors who work in Public Accounting Firm

that registered in Indonesian Ministry of Finance

that issued in 28 February 2018. Samples by

Indriantoro and Supomo (1999) are some members

of the selected population using a specific process so

as to represent the population. The sample in this

study is the auditor who works at Public Accounting

Firm "Big Four" and "Non Big Four" in Jakarta.

This study using purposive sampling with 4

characteristics, as follows:

1. Public Accounting Firm non branch in Jakarta.

2. Public Accounting Firm big four

3. For non-big four, the Public Accounting Firm

will be in Central Jakarta

4. Public Accounting Firm is affiliated with

international firm.

Sample in this study can be seen in the following

table:

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461

Table 1: Sample of The Study

Name

Address

Description

Amir Abadi Jusuf, Aryanto, Mawar &

Rekan

South Jakarta

Non Big Four (RSM International)

Joachim Poltak Lian & Rekan

Central Jakarta

Non Big Four (LEA Global)

Kosasih, Nurdiyaman, Tjahjo &

Rekan

Central Jakarta

Non Big Four (Crowe Horwath)

Purwantono, Sungkoro & Surja

South Jakarta

Big Four (Ernst & Young)

Tanudiredha, Wibisana dan Rintis

Central Jakarta

Big Four (PWC Indonesia)

Tjahjadi & Tamara

Central Jakarta

Non Big Four (Morison)

Trisno, Hendang, Adams & Rekan

Central Jakarta

Non Big Four (CAS International)

Satrio, Bing, Eny & Rekan

Central Jakarta

Big Four (Deloitte)

3.3 ResearchVariable

This study was conducted to test the effect of

Workload, Experience, Personality and professional

scepticism on accuracy of giving audit opinion. This

research using variable of workload, experience,

personality and professional scepticism as

independent variable, and accuracy of giving audit

opinion as dependent variable. This research using

questionnaire, for variable workload is measured by

the complexity of tasks, the number of tasks and

deadlines. The lower the score of this variable,

indicating that the lighter the workload the auditor

has. Measurement through questionnaires given to

respondents through a series of situations and

scenarios using a five-point Likert scale based on

Nasution and Fitriani (2012).

Experience variable is measured by an open

question on the questionnaire with the indicator of

length of work as an auditor and using a five-point

Likert scale based on Lydiawati (2013). For the

personality variable, the measurement is based on

Noviyanti (2008), in her research clarified

personality types into two groups, namely ST

(Sensing-Thinking) and NT (Intuition Thinking)

personality types. A person's personality type is

measured using the Myers-Briggs Type Indicator

through an open questionnaire with 3 indicator

which are the Sensing-Intuition personality types,

Feeling-Thinking personality types and Judging-

Perceiving personality types. This variable is using

dummy variable as the measurement, if auditors

with ST (Sensing-Thinking) and NT (Intuition-

Thinking) personality types are rated 1 and auditors

with personality type other than ST (Sensing-

Thinking) and NT (Intuition-Thinking) are assigned

a value of 0.

Professional Scepticism is a must-have attitude

by the auditor in performing his duties as a public

accountant trusted by the public by always

questioning and not easily believe in audit evidence

in order to give the auditor's opinion right (Gusti and

Ali, 2008). The indicators are (1) the degree of

auditor's doubt on audit evidence, (2) the number of

additional checks, (3) direct confirmation.

Measurement through questionnaires given to

respondents through 5 series of situations and

scenarios using a five-point Likert scale.

For the dependent variable, The accuracy of

giving audit opinion in this study is measured by

questionnaire with five illustrations. Respondents

were asked to fill out what opinions were given to

each illustration in the questionnaire. Questionnaires

in this study using a series of illustrations with five-

points Likert scale based on Gusti and Ali (2008).

3.4 Data Analysis Method

Data analysis is processing activity of the data

that have been obtained to get the conclusion of the

result interpretation of the data analysis itself

(Ghozali, 2016). After that the data will be analysis.

The activity in the data analysis include grouping the

data for each variable studied, calculating to test the

hypothesis. Data analysis techniques that used are

descriptive statistical analysis, classic assumption

test (including normality test, heteroscedasticity test

and multicollinearity test), multiple linear regression

analysis, determination coefficient and hypothesis

test (T-Test).

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4 RESULT

Table 2: T-TestCoefficients

Model

Unstandardized Coefficients

Standardized

Coefficients

Sig.

Std. Error

Beta

(Constant)

11,247

2,987

3,765

,001

Workload

,003

,102

,006

,028

,978

Experience

,103

,256

,101

,402

,691

Personality

-,094

,042

-,402

-2,241

,033

Scepticism

,102

,044

,465

2,324

,028

a. Dependent variable: accuracy of giving audit opinion

From the hypothesis test above, it can be seen

that the result of the t-test can be describe as follows.

The result of the hypothesis 1 regarding to the effect

of the workload to the accuracy of giving audit

opinion show the value of the T is equal to 0,028

with the significant value is equal to 0,978. The

significant value from the test is above 0,05. This

show that the variable of workload have no

significant effect or influence to the accuracy of

giving audit opinion. Therefore, hypothesis 1 (H1)

stated “workload affects accuracy of giving audit

opinion” rejected. The result of the hypothesis 2

regarding to the effect of experience on the accuracy

of giving audit opinion show the value of the T is

equal to 0,402 with the significant value is equal to

0,691. The significant value from the test is above

0,05. This show that the variable of experience have

no significant effect or influence to the accuracy of

giving audit opinion. Therefore, hypothesis 2 (H2)

stated “experience has a effect on accuracy of giving

audit opinion” rejected. The result of the hypothesis

3 regarding to the effect of personality on the

accuracy of giving audit opinion show the value of

the T is equal to -2,241 with the significant value is

equal to 0,033. The significant value from the test is

below 0,05. This show that the variable of

personality have significant effect or influence to the

accuracy of giving audit opinion. Therefore,

hypothesis 3 (H3) stated “ auditors with ST and NT

combined personality types have effect on the

accuracy of giving audit opinion” accepted. The

result of the hypothesis 4 regarding to the effect of

professional scepticism on the accuracy of giving

audit opinion show the value of the T is equal to

2,324 with the significant value is equal to 0,028.

The significant value from the test is below 0,05.

This show that the variable of professional

scepticism have significant effect or influence to the

accuracy of giving audit opinion. Therefore,

hypothesis 4 (H4) stated “auditors with professional

scepticism have the effects on the accuracy of giving

audit opinion” accepted.

5 DISCUSSION

5.1 The Effect of Workload on

Accuracy of Giving Audit Opinion

The result of the test to hypothesis 1 show that

the workload have no significant effect or influence

to the accuracy of giving audit opinion. It can be

seen from the coefficient value that is equal to 0,003

also the T value that is equal to 0,028 with the

significant rate value of 0,978. This show that the

workload have no significant effect or influence to

the accuracy of giving audit opinion, it means that

with the workload experienced by auditors, does not

mean that the auditor provides an accurate opinion.

This means that the H1 of this research is rejected,

because the effect of workload is not significantly

affecting the accuracy of giving audit opinion.

This result is consistent to Novita (2015) with the

result that the workload do not have significant

effect to the accuracy of giving audit opinion. This

study expected that the result being caused by the

sample of the respondents that mostly junior auditor

with their education background is bachelor degree

which means that they lack of experience, skill and

also their workload because they do not have much

task to finished.

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5.2 The Effect of Experience on

Accuracy of Giving Audit Opinion

The result of the test to hypothesis 2 show that

the experience have no significant effect or influence

to the accuracy of giving audit opinion. It can be

seen from the coefficient value that is equal to 0,103

also the T value that is equal to 0,402 with the

significant rate value of 0,691. This show that the

experience have no significant effect or influence to

the accuracy of giving audit opinion, it means that

with the experience that auditors have, does not

mean that the auditor provides an accurate opinion.

This means that the H2 of this research is rejected,

because the effect of experience is not significantly

affecting the accuracy of giving audit opinion

This research result is consisten to Muttaqin

(2008) and Justiana (2010) whom the result show

that the experience have no significant effect or

influence to the audit opinion or the accuracy of

giving audit opinion, also Kushasyandita (2012)

stated that even an auditor have the lenght of work

longer in public accounting firm yet they lack of

experience in facing the fraud then their professional

scepticism is not high enough so it affects on the

inaccurate audit opinion given by the auditor.

5.3 The Effect of Personality on

Accuracy of Giving Audit Opinion

The result of the test to hypothesis 3 regarding to

the effect or influence of personality on the accuracy

of giving audit opinion show that the personality

have significant effect to the accuracy of giving

audit opinion. It can be seen from the coefficient

value that is equal to -0,94 also the value of the T is

equal to -2,241 with the significant value is equal to

0,033. The significant value from the test is below

0,05. This show that the variable of personality have

significant effect or influence to the accuracy of

giving audit opinion. This means that the H3 of this

research is accepted, because the effect of

personality is significantly affecting the accuracy of

giving audit opinion.

The results of this study are consistent with the

results of another study conducted by Noviyanti

(2008) that the personality types are significantly

affect accuracy of giving audit opinion through

professional scepticism, she found that auditors with

ST and NT combined personality types had higher

professional skepticism than auditors with other

combinatorial personality types and it means they

have significant effect to audit quality. However, the

result in this study is negative, it is expected that the

caused of the negative effect is the respondent in this

study are mostly do not have the ST and NT

combined personality types.

5.4 The Effect of Professional

Scepticism on Accuracy of Giving

Audit Opinion

The result of the test to hypothesis 4 regarding to

the effect or influence of professional scepticism on

the accuracy of giving audit opinion show that the

professional scepticism have significant effect to the

accuracy of giving audit opinion. It can be seen from

the coefficient value that is equal to 0,102 also the

value of the T is equal to 2,324 with the significant

value is equal to 0,028. The significant value from

the test is below 0,05. This show that the variable of

professional scepticism have significant effect or

influence to the accuracy of giving audit opinion

which means the H4 is accepted.

The result of the research is supported by the

results of research conducted by Adrian (2013) with

the result of research that is professional skepticism,

ethics, and audit expertise have a positive effect on

the accuracy of giving audit opinion by the auditor.

In addition to the results of this study also supported

by the results of research Prihandono (2008) with

the result of auditor’s professional scepticism, the

auditing situation and the auditor's experience have a

significant influence on the giving of audit opinion.

The regression result states that professional

scepticism has a significant positive effect on the

accuracy of giving opinion by the auditor. The

auditor is responsible for giving opinions on audit

results that have been done properly and correctly.

To achieve this, audit should be planned and

undertaken with professional scepticism in all

matters related to auditing activities.

6 CONCLUSION

According to the results of analysis ad discussion

that have been conducted before, then it can be

conclude as follows. Workload have no significant

effect on the accuracy of giving audit opinion it

means that if an auditors have workload, does not

mean that it will directly affect their accuracy of

giving audit opinion.

Experience have no significant effect on the

accuracy of giving audit opinion, it means that even

an auditor have the lenght of work longer in public

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accounting firm yet they lack of experience in facing

the fraud then their professional scepticism is not

high enough so it affects on the inaccurate audit

opinion given by the auditor.

Personality have significant effect on the

accuracy of giving audit opinion, it shows that if the

auditor have better combination of personality types

based on Myers and Briggs Personality Types

Indicator it will increase auditor’s accuracy of giving

audit opinon.

Professional scepticism have significant effect on

the accuracy of giving audit opinion, it means that if

the auditor have more professional scepticism, it will

increase their accuracy of giving audit opinion

because the auditor is responsible for giving

opinions on audit results that have been done

properly and correctly. To achieve this, audit should

be planned and undertaken with professional

scepticism in all matters related to auditing

activities.

7 LIMITATION

However, this research still have some

limitations, are as follows. This research conducted

in may and june which means many auditors are still

doing the audit or still in “peak season’ so the

distribution of questionnaires is not much. Where

the total of questionnaire that can be analyzed only

33 questionnaires.

Questionnaire distributed directly to some of the

public accounting firm in jakarta on average filled

by junior auditors. The scope of the study to analyze

the answers of senior auditor, manager or supervisor

in this study were few in number. Even for

respondents who have a position of partner answered

the questionnaire is none, so the results of the

research can not be generalized.

This research indicated that the accuracy of

giving audit opinion can be describe with the equal

of 19,9% through variables of workload, experience,

personality, and professional scepticism while the

rest of them equal to 80,1% through other variables.

This research only taking part in affiliated public

accounting firm, so the data used in this research can

not represent the entire public accounting firm in

indonesia.

There are several questions that are not

represents the variable when the auditor need to

answer the question and giving the audit opinion

based on cases in questionnaire.

8 SUGGESTION

This study will give suggestion for auditors,

auditors need to think sceptical in order to making a

decision, the more auditor thinking sceptically, the

better audit opinion will provides by the auditor.

In order to improve this study, for further

research, the research requires wider scope so other

study can find different result or solution and also

the research need to be conducted after the peak

season in order to control the distribution of the

questionnaire. The research need more independent

variables and moderating variables to see their effect

to the accuracy of giving audit opinion, so other

study can figuring out how to provide better opinion.

And the research need more objects, not only taking

part in affiliated public accounting firm so the data

used can represent the public accounting firm in

indonesia and have better result.

REFFERENCES

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