Faktor-faktor internal yang mempengaruhi Kualitas audit (Studi Empiris Auditor Kantor Akuntan Publik di Surakarta dan Yogyakarta)

This study aims to examine the influence of competencies, professional due care, audit tenure, and work experience on audit quality at the Public Accounting Firm (KAP) Surakarta and Yogyakarta. This research uses quantitative methods using primary data obtained from questionnaires. The population in this study were all auditors working in the Public Accountant Office in Surakarta and Yogyakarta. The number of samples in this study was 33 respondents. The sample collection method uses purposive sampling. The data analysis technique uses multiple linear regression analysis. The result show that competence, due professional care, audit tenure do not affect audit quality, while work experience habe an effect on audit quality