The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

yang merupakan salah satu Satuan Kerja Perangkat Daerah yang memberikan pelayanan berupa jasa untuk menegakkan peraturan daerah (perda) dan peraturan kepala daerah (perkada), menyelenggarakan ketertiban umum dan ketentraman masyarakat serta menyelenggarakan perlindungan masyarakat (linmas). Tujuan peneliitian untuk mengetahui pengaruh pemberian insentif terhadap disiplin kerja anggota Satuan Polisi Pamong Praja Kabupaten Pesawaran. Metode yang digunakan adalah analisis kualitatif dan analisis kuantitatif, dalam penelitian ini populasi berjumlah 400 orang.Dengan sampel 40 responden. Analisis data kuantitatif dengan rumus analisis regresi linear sederhana, yakni Koefisien diterminasi = R 2 x 100 %-0,673 2 x100% =0,453x100% = 45,3%. variabel insentif menjelaskan variasi perubahan terhadap variabel disiplin kerja pada Anggota Satuan Polisi Pamong Praja di Kabupaten Pesawaran sebesar 45,3 %. Hipotesis yang diajukan adalah; "Pemberian insentif berpengaruh terhadap disiplin kerja anggota Satuan Polisi Pamong Praja di Kabupaten Pesawaran", diterima.