This study aims to determine the influence of competence, independence, experience and ethics of auditors on audit quality (empirical study on KAP in Semarang). This study uses quantitative methods. The type of data used in this study is primary data, where the source of the data can be obtained by distributing questionnaires.
The population used in this study were all KAP auditors in Semarang. The sample used in this study amounted to 35 people, to determine the number of samples in this study using the Acindental sampling method. Data analysis techniques were assisted by the SPSS Version 22 program.
The results of this study indicate that 1) Simultaneously or all of the competence, independence, experience and ethics of auditors have no significant positive effect on audit quality. 2) Partially Competence, Independence and Auditor Ethics have no significant positive effect on audit quality. Meanwhile, 3) Experience has a significant positive effect on audit quality.