Abstract :
The purpose of this research to examine the influence of independency, professionalism, and professional ethics on performance of public accountant to public accountant in Surabaya. This research used 9 public accountant listed in IAPI during 2016. The data obtained is primary data in the form of questionnere. This research uses validity and reliability test to examine the research instrument, furthermore uses normality and multiple regression to analys the hypothesis. The results of this research shows that profesionalism have an influence on public accountant performance, on the other hand independency and professional ethics have no influence on performance of public accountant.
Word key: independency, professionalism, professional ethics, performance of public accountant