This research aims to analyze and obtain empirical evidence about the influence of professionalism, competence, independence and accountability on audit quality, both simultaneously and partially for public accounting firms in Central Java. Data was collected by survey using a questionnaire in the research area in Central Java. The population in this study consisted of auditors at public accounting firms in Central Java. The analysis model in this research uses several regression analysis model techniques and the linear analysis used is the F test, t-test and R2R2.