Pengaruh Independensi, Kompetensi, Akuntabilitas, Fee Audit dan Etika Audit terhadap Kualitas Audit

This study examines the factors that influence audit quality. This research was conducted in sixteen Public Accounting Firms in the Surabaya area registered in the IAPI Directory 2020. The population of this study were auditors who worked at Public Accounting Firms in the Surabaya area. The sampling method used purposive sampling. The relationship or influence between variables is explained using multiple linear regression analysis method with SPSS 24 as a test tool. The results showed that the competence and audit fee variables had a significant effect on audit quality. While the variables of independence, accountability, audit ethics have no significant effect on audit quality. Keywords: independence, competence, accountability, audit fees and audit ethics on audit qualit