<![CDATA[Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi opini auditor dalam menyatakan pendapat. Populasi penelitian ini adalah auditor BPK pada Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel yaitu dengan convenience sampling dengan jumlah sampel penelitian sebesar 30 auditor. Penelitian ini menggunakan alat analisis data regresi berganda (multiple regression) dengan bantuan software komputer untuk statistik SPSS versi 19.00. Hasil penelitian menunjukkan bahwa independensi, keahlian audit, lingkup audit, dan audit judgement secara simultan mempengaruhi pertimbangan opini audit. Secara parsial independensi berpengaruh terhadap pertimbangan opini audit, keahlian audit berpengaruh terhadap pertimbangan opini audit, lingkup audit berpengaruh terhadap pertimbangan opini audit, dan audit judgement berpengaruh terhadap pertimbangan opini audit. Abstract The research was conducted to determine the factors that affect the auditor's opinion in declare their opinion. The research population was BPK auditors in Province of Daerah Istimewa Yogyakarta. The sampling technique is by convenience sampling with a sample study of 30 auditors. This study uses data analysis tools of multiple regression with the help of computer software for statistical SPSS version 19.00. The results showed that the independence, skills audit, the audit scope and audit judgement simultaneously affect the consideration of audit opinion. . In partial consideration of the independence of the effect on audit opinion, skills of audit influence the consideration of audit opinion, audit scope considerations affect the audit opinion and audit judgement affects the audit opinion judgement.]]>
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