The purpose of this research is to analyse the influence of scepticism, compliance with the code of ethics,independency, competency,time budget pressure, auditor’s motivationto audit quality in auditorsthe BPK Representative of Province in Central of Java’s.
The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and have minimal 2 years job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 97 respondents. The data analysis technique used in this research is the technique of multiple regression analysis.
The result showed that the skepticism, compliance with the code of ethicsand auditor’s competency have a positive and significant impact on audit quality. while the independency,time budget pressure andmotivation don’t have a significant impact on audit quality

Key words: scepticism, compliance with the code of ethics, independency,competency, time budget pressure, auditor’smotivation, audit quality.