<![CDATA[This study aims to analyze the effect of auditor ethics, competence, and emotional intelligence on audit quality at Public Accounting Firms (KAP) in Central Jakarta and East Jakarta. A descriptive-causal quantitative approach was employed using primary data collected via questionnaires distributed to 80 auditors across 16 selected KAPs using purposive sampling. Data analysis was conducted using multiple linear regression analysis via SPSS 26. The results demonstrate that auditor ethics (t = 2.541, p = 0.013), auditor competence (t = 2.812, p = 0.006), and auditor emotional intelligence (t = 2.389, p = 0.019) have positive and statistically significant partial effects on audit quality. Simultaneously, all three independent variables significantly impact audit quality (F = 18.245, p < 0.001) with an Adjusted R Square value of 0.395. This indicates that 39.5% of audit quality variation can be explained by auditor ethics, competence, and emotional intelligence, while the remaining 60.5% is influenced by other factors outside the model. The implications highlight the necessity of strengthening ethical standards, continuous technical training, and emotional regulation for auditors to yield reliable audit opinions.]]>
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