Daftar Isi:
  • This study aims to determine: 1) The effect of Auditor Professionalism on Audit Quality. 2) The Effect of Auditor Independence on Audit Quality. Data collection was carried out using a questionnaire given to 8 public accounting firms in Palembang with 80 questionnaires distributed and returned 36 questionnaires. The data used are primary data. The data processing method used by researchers is multiple linear analysis with the help of the SPSS (Product Solutions and Services Statistics) program 16.0 for Windows. The results of this study prove that Auditor Independence and Professionalism shows a positive effect on audit quality.