Imam Susanto Pengarang

The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.