Tujuan penelitian ini adalah untuk mengetahui pengaruh objektivitas, kompleksitas tugas, risiko audit serta profesional terhadap kualitas audit. Adapun objek yang diteliti yaitu auditor yang bekerja di Kantor Akuntan Publik Kota Surabaya. Penelitian dilakukan menggunakan data primer berupa kuesioner. Populasi penelitian ini yaitu seluruh auditor yang bekerja pada KAP di Surabaya sedangkan sampel dipilih menggunakan teknik purposive sampling dengan kriteria auditor yang menjabat sebagai supervisor dan partner di KAP. Penelitian dilakukan dengan pendekatan kuantitatif. Analisis data menggunakan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS). Hasil penelitian yang dilakukan penulis menunjukkan bahwa objektivitas, kompleksitas tugas, risiko audit serta profesional berpengaruh positif dan signifikan terhadap kualitas audit.

The purpose of this study was to determine the effect of objectivity, task complexity, audit risk and professional on audit quality. The object under study is the auditor who works in the Surabaya City Public Accountant Firm. The study was conducted using primary data in the form of a questionnaire. The population of this study is all auditors who work in Public Accountant Firm in Surabaya while the sample is selected using purposive sampling technique with the criteria of auditors who serve as supervisors and partners in Public Accountant Firm. The research was conducted with a quantitative approach. Data analysis used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results of the research conducted by the authors indicate that objectivity, task complexity, audit risk and professionals have a positive and significant effect on audit quality.