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Abstract

This study aims to find empirical evidence and analyze the significant influence of auditor independence, professional ethics, and audit fee on audit quality. The sample used in this study was an auditors working at KAP in Jakarta were randomly obtained as many as 120 auditors or 54% of the total 222 auditors. The analysis technique used in this study is th PLS program with a significance level of 5%. The results of this study were obtained as follows namely auditor independence and professional ethics significantly influence audit quality,while audit fee did not significantly influence audit quality.

Keywords: auditor independence, professional ethics, audit fee, and audit quality.