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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality.  Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit

Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit