Abstract :
This research aimed to examine the effect of independence, due professional care, and time budget pressure on audit quality. The population in this study is all of the public accounting firms at Palembang, and samples for this research are all of the auditors that work in public accounting firms at Palembang. Samples were determined by using total sampling method, and 41 auditors were obtained as samples. The method of analysis used in this study is multiple regression analysis, and hypotheses were tested with t test with the help of R program version 2.11.1. The result of this research shows that (1) independence had positive significant influence to audit quality, (2) due professional care had no significant influence to audit quality, and (3) time budget pressure had no significant influence to audit quality.