Pengaruh Kompetensi, Transparansi, dan Akuntabilitas terhadap Kualitas Audit (Studi Empiris pada Auditor Kantor Akuntan Publik di Surakarta dan Semarang)

The purpose of this study was to determine the effect of competence, professional ethics of auditors, and accountability on audit quality (empirical studies on public accounting firms in Surakarta and Semarang). This research method uses survey methods, namely quantitative methods. The population used as objects in this study were auditors in KAP Surakarta and Semarang. The sample in this study was 38 respondents. Determination of the sample is done using a purposive sampling method. Data analysis methods use: Data Instrument Test (Validity and Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test and Autocorrelation Test), Hypothesis Test (Multiple Linear Regression Test, Statistical Test t (Partial), Statistical Test F (Simultaneous) and Determination Coefficient Test (R²)). The results of data analysis can be obtained Competency, Transparency and Accountability individually have a significant influence on Audit Quality (Empirical Study of Public Accountants in Surakarta and Semarang