ABSTRACT

This study aims to examine and analyze the Effect of Professionalism, Independence, Accountability and Auditor's Work Experience on Audit Quality at the Public Accounting Firm in Semarang. The population in this study were all auditors working at KAP in the city of Semarang. Sampling is done using purposive sampling method, and the number of samples is 47 respondents. The method of data collection is done by survey using a questionnaire. The data analysis technique used in this study is multiple regression analysis techniques. The results of hypothesis testing of this study indicate that Auditor Professionalism, Independence, Accountability and Work Experience have a positive effect on audit quality. 

Keywords: Professionalism, Independence, Accountability, Work Experience, Audit Quality