Pengaruh Independensi, Pengalaman, Due Professional Care, Dan Akuntabilitas Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Surakarta dan Semarang)

This research aims to know influence of independency, experience, due professional care, and accountability to audit quality. Population in this research is laboring auditor at Public Accounting Office in Surakarta and Semarang. Method gathering of sample by using technique of purposive sampling. Sample which used in this research amount to 43 respondents. In this research to analyze the data is done using multiple regression analysis. The result showed R2 obtained value of 0,928% audit quality is explained by the independency, experience,due professional care, and accountability variables. While the remaining 7,2% is explained by other factors that are not included in the observation. Result of t show that independency and due professional care, affect the quality of the audit. While experience and accountability have no effect on audit quality. Keywords: independency, experience, due professional care, and accountability, audit quality