This study aims to examine the influence of auditor independence, work experience, and due professional care on audit quality, addressing the continuing audit expectation gap and concerns regarding auditor reliability and ethical standards in ensuring trustworthy financial reporting. The research employs a quantitative approach based on primary data collected through structured questionnaires distributed to auditors working at public accounting firms in Semarang City. The sampling process uses a random sampling technique to ensure representativeness and reduce bias, enabling the findings to be generalized to the broader population. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to evaluate the validity, reliability, and relationships among the variables. The findings indicate that auditor independence, work experience, and due professional care each have a positive and significant effect on audit quality. These results highlight the importance of maintaining auditor objectivity, enhancing professional competence through experience, and applying professional diligence to strengthen the quality of audit outcomes. Overall, this study emphasizes that improving auditors’ ethical integrity and professional performance is essential for building public trust and ensuring the credibility of financial reporting within the auditing profession.
Sulistyawati et al. (Wed,) studied this question.