This research aims to find out and analyze R2's ability to predict the ability of all independent variables to influence the dependent variable, namely fair opinion without exception (UQO). Second, to find out and analyze and explain the ability of all independent variables in influencing the dependent variable, to find out and analyze and explain the ability of all dependent variables to influence the dependent variable (UOQ). The research method used is quantitative, using Multiple Linear Regression. The result of the coefficient of determination R2 is 54%, the remaining 46%, influenced by other variables outside of this study. Simultaneously and partially independent variables have a positive and significant effect on the dependent variable. In conclusion, the results of the study show that both simultaneously and partially the independent variable has a positive and significant effect on the dependent variable, namely WTP.