<![CDATA[Abstract: This study aims to examine the effect of This study aims to examine the effect of independence and due professional care on audit quality at the Palembang Public Accounting Firm (KAP). The type of research used is a quantitative approach. The study population was the Auditor at the Public Accountant Office (KAP) Palembang City, as many as 34 people. The sampling technique used saturated sampling. The data used are primary data taken based on questionnaires distributed by 34 respondents. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that independence has a positive and significant effect on audit quality, and due professional care has a negatif effect on audit quality. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh independensi dan due professional care auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) Kota Palembang. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Populasi penelitian adalah Auditor pada Kantor Akuntan Publik (KAP) Kota Palembang yaitu sebanyak 34 orang. Teknik pengambilan sampel menggunakan sampling jenuh. Data yang digunakan berupa data primer yang diambil berdasarkan kuisioner yang disebarkan sebanyak 34 responden. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa independensi berpengaruh dan signifikan terhadap kualitas audit dan due professional care berpengaruh negatif terhadap kualitas audit.]]>
