Abstract
This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali with a total of 78 auditors overall. The analysis technique used is Multiple Linear Regression. Based on the analysis and testing of hypotheses, the conclusion is that (1) independence has a positive effect on audit quality, (2) professionalism has a positive effect on audit quality, (3) professional skepticism has a positive effect on audit quality, (4) professional ethics has a positive effect on quality audit (5) gender negatively influences audit quality.
 Keywords : Independence; Professionalism; Ethics; Gender; Audit Quality.
Highlights
This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali
Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika
Summary
Pada penelitian ini populasi berjumlah 78 auditor. Model persamaan regresi yang digunakan dalam penelitian ini diasumsikan linear dan diuji dengan tingkat signifikansi α = 0,05. Model regresi linear berganda dirumuskan sebagai berikut
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