• Dr. Syahril Effendi, S.E.,M.Ak.
• Ir.Ahmad Gamal, SE, MM
• Drs. Bambang Purwoko, MBA, Ph D
• Cr. Mahben Jalil, SE, MM

This study aims to analyze the effect of auditor objectivity, independence and competence on audit quality of public accounting firms in Batam, Indonesia. This study uses quantitative methods with primary data through distributing questionnaires and using data processing with the help of the SPSS application. Data analysis using multiple linear regression. The population in this study were 44 KAP auditors with the research sample using saturated samples. The results of the study show that the objectivity affects significant on audit quality, Independence does not affect on audit quality and Competence does not affect on audit quality

objectivity, independence, competence and audit quality

"Influence of auditor objectivity, independence, and competence on audit quality of Public Accounting Firm in Indonesia", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 12, page no.1196-1204, December-2020, Available :http://www.jetir.org/papers/JETIR2012360.pdf

"Influence of auditor objectivity, independence, and competence on audit quality of Public Accounting Firm in Indonesia", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 12, page no. pp1196-1204, December-2020, Available at : http://www.jetir.org/papers/JETIR2012360.pdf