Daftar Isi:
  • The purpose of this study is to determine the effect of independence, due-professional care, and competence on audit quality in the public accounting firm in Surabaya. Data that used in this study are primary data in the form of respondent’s answers from questionare data collection. This study used convenience sampling method in determination of the sample and there were 42 samples could be processable. This study used multiplr linear regression analysis for data analysis technique. The result showed that variable independence, due-professional care, and competence simultaneously affect on audit quality. Partiall result showed that variable independence, due-professional care, and competence haven’t affect on audit quality audit. Keywords : independence, due-professional care, and competence