The purpose of this study was to determine the effect of competence
independence, and ethics of auditors on audit quality in KAP in South Jakarta
area partially and simultaneously. The research method is quantitative. The
population in this study were 13 respondents Public Accounting Firm with as
many as 75 people. By means of analysis using SPSS version 20.0. Data were
collected through questionnaires. The independent variables in this study are
competence, independence, and ethics of auditors, while the dependent variable is
the quality of the audit.
The results of this study on t test showed that the competence and ethics
of auditors is not significant and positive impact on audit quality, while
independence has a significant positive effect on audit quality. In the F test
conducted showed that the competence of auditor independence and ethics
simultaneously significant and positive impact on audit quality