PENGARUH ETIKA AUDITOR, INDEPENDENSI, KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Malang)

The purpose of this study is to examine the effect of auditor ethics, auditor independence, and competence on audit quality. This study uses an auditor analysis unit that works in Malang City Public Accountant Office. The sampling method uses Purposive Sampling. Relationships or influences between variables are explained by using multiple linear regression analysis methods. The results showed that simultaneously the auditor's ethical variables, independence, and auditor competence had a significant effect on the quality of the audit with a significance value of the F test of 0,000. Partially shows that the auditor's ethical variables have a positive and significant effect on audit quality with a significant value of 0.006. The Independence variable has a positive and significant effect on audit quality with a significant value of 0.027. Auditor Competency Variable has a positive and significant effect on audit quality with a significant value of 0.039. The variable that has the appropriate influence on Audit Quality is the Auditor Ethics variable because the coefficient value is the biggest among the other variables