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This research aims to find causal relationship variables at the Public Accounting Firm in South Jakarta. Sampling is done by Nonprobbility sampling with Purposive Sampling. In measuring the sample used the Slovin formula with a significant level of 5%. Data collection techniques were carried out with a questionnaire consisting of 125 respondents and the questionnaire used was 122 questionnaires in accordance to the results of the measurement of the Slovin formula. Questionnaire test results show all valid and reliable instruments, such as analysis of normality, linearity, multicollinearity, and heteroscedasticity test. Analysis of the data used is multiple regression, simultaneous t-test and f-test. The test results show Accountability, knowledge and ethics have a positive effect on the work auditors
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