Abstract :
This research aims to get empirical evidence of what factors making up
the audit quality. This study adopted research by Ridwan Widagdo, Sukma
Lesmana, and Soni Agus Irwandi (2002) with some modification. The object of the
research was foreign investment companies in East Java.
This study used random sampling technique in the data collection. The
data analysis was conducted factor analysis with SPSS 17.0
The result of this study demonstrated that there are 2 factors that
determinant of audit quality such as : auditor profesionalism and auditor
performance
Keywords : Factors Analysis, Audit Quality, Foreign Investment