Pengaruh Independensi, Pengalaman, Due Professional Care Dan Kompetensi Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik (KAP) di Surakarta dan Yogyakarta)

This research aim to tested and analyze the effect of Independence, Experience, Due professional careand Competence on Audit Quality. This research was conducted at the Public Accountant Office in Surakarta and Yogyakarta. The population and sample in this study were auditors who worked at the Public Accountant Office in Surakarta and Yogyakarta. Based on the convience sampling method, 35 observational data were obtained. The hypothesis was tested using validity test, realibility test, classic assumption test, multiple linear regression, determination coefficient (adjusted R2), F test, and t test. The population of this study were all auditors who worked at thePublic Accounting Firm (KAP) in Surakarta and Yogyakarta. Data analysis was done by validity and reliability test, classic assumption test and hypothesis testing with multiple linear regression methods. This study uses primary data and is obtainedby distributing questionnaires to 35 respondents. Sampling in this method using convenience sampling. The results of the study show that Independence affects audit quality, Experience does not affect audit quality, Due professional care does not affect audit quality, Competence does not affect audit quality. The results of testing the coefficient of determination (adjusted R2) shows that independence, experience, due professional care and competence can explain the variability of audit quality. The results of simultaneous significance testing show that there are influences of independence,experience, due professional care and competence of the audit together on audit quality