ABSTRACT
Audit quality is the ability of an examination (audit report) to provide information and contribute to the management of the examined company financial statements (audit). Qualified audit report is a report that is certainly relevant to the real condition of the company (Arens, 2008). Research on audit quality is quite limited in Indonesia, so that similar research is needed to develop further. This study aims to identify and analyze that competence, independence, work experience, professional due care, and accountability to audit quality. The population in this study were all auditors working at the Public Accountan Firm in Semarang. The samples in this study using convenience sampling and data collection method used was a questionnaire method. The number of samples in this study were 49 respondents. The data analysis technique used is multiple linear regression analysis. According to the result of research, it can be concluded that independence, professional due care, and accountability have a positive and significant impact on audit quality, while the competence and work experience of the variable do not have significant impact on audit quality. The coefficient of determination indicates that thecompetence, independence, work experience, professional due care, and accountability competence simultaneously affect the dependent variable (audit quality) of 45,3%, the reamaining 54,7% influenced by other factors.

Keywords: competence, independence, work experience, professional due care, accountability and audit quality