Pengaruh Independensi, Pengalaman Kerja, Due Professional Care, Akuntabilitas, Dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Yogyakarta dan Semarang)

Audit quality is all the possibility that an auditor when auditing a client company's financial statements can find violations occurring in the client's company's accounting system and report it in the audited financial statements. The purpose of this research is to know the influence of independence, work experience, due professional care, accountability, and competence to audit quality. The population used in this study is the auditor who works in Public Accounting Firm in Yogyakarta and Semarang. Sampling method by purposive sampling. The sample used in this study amounted to 40 respondents. In this study to analyze the data is done using multiple liniear regression analysis. The result of the research shows that the independence variable has an effect on audit quality, there is no influence between the variable of work experience to audit quality, there is no influence between the variable of professional care, there is influence between accountability variable to audit quality, there is no influence between competence to audit quality