Pengaruh Independensi Auditor, Kompetensi Auditor, Audit Fee, Due Professional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya

This study aims to examine the effect of auditor independence, auditor competency, audit fee, due professional care on audit quality in public accounting offices in surabaya. This study uses 50 data with respondents as external auditors work at public accounting office in the Surabaya city. This research includes quantitative research with primary data types. Data collection using a questionnaire with Likert scale. Data analysis was performed using multiple linear regression method with IBM Statistics 24 version software. The results of this study indicate that auditor competence has a significant effect on audit assessment. Meanwhile, auditor independence, audit fee and due professional care auditor have no significant effect on audit assessmen