Independensi Auditor, Etika Profesi, dan Fee Audit Terhadap Kualitas Audit

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.