INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

Audit quality is the probability of an assessment given by auditor about discovery a violation in client's accounting system and reports violation. The purpose this study to obtain empirical evidence competence, independence, spiritual quotient, emotional audit tenure variables on quality. This research quantitative. population Public Accountant Office Yogyakarta with sample selection method that convenience sampling. data taken from respondents' responses positive negative statements contained questionnaire. Data processing hypothesis testing techniques using SPSS version 22. results prove have significant effect shows must good personal quality, adequate knowledge, special expertise his field, not influenced other parties, obliged be honest only management owners company but also users financial statements, good, deeper more complete understanding company's operational activities, along increase number years engagement so it has impact audits produced.