Riset ini bertujuan  untuk menguji pengaruh Etika profesi, Kompetensi akuntan, dan Independesi akuntan terhadap Kualitas hasil audit. Populasi dalam penelitian ini adalah akuntan yang bekerja di Kantor Akuntan Publik yang berada di Semarang Jawa Tengah. Sampel yang digunakan sebanyak 33 akuntan yang berprofesi sebagai akuntan senior dan akuntan yunior. Alat yang digunakan dalam pengujian data menggunakan regresi linier berganda dengan bantuan Software SPSS 25.0. Hasil penelitian menunjukkan bahwa  Etika profesi berpengaruh positif terhadap Kualitas hasil audit, sedangkan Kompetensi akuntan dan Indepedensi Akuntan tidak berpengaruh terhadap Kualitas hasil audit. R Square menunjukkan 0,482 yang berarti hasil penelitian dipengaruhi sebanyak 48,2% sedangkan 51,8% dipengaruhi variabel lain diluar penelitian.Kata kunci: Kualitas hasil audit, etika profesi, kompetensi, independensi

Money is one of the important things in carrying out economic activities and is never separated from buying and selling activities in daily activities. Rupiah as the currency of Indonesia has a function as a means of exchange, in addition, the rupiah also functions as the identity of the Indonesian state. As Indonesian citizens, the Rupiah currency must be introduced to children in the community from an early age. In addition, money management must also be taught from an early age. Parents can start getting their children used to financial management by taking the initial step of getting used to saving from an early age so that children can manage their finances independently. SB Sungai Buloh is one of the places of learning for children of Indonesian migrant workers in Malaysia. Most of them are less familiar with Indonesian culture because they grew up in a foreign country, including in getting to know the currency of their home country. Therefore, they need additional teaching about Indonesian currency and culture. This activity is carried out using presentation methods, quizzes, and direct practice. The results of this activity are that the children are very active and enthusiastic in participating in each session held by the speaker so that it is hoped that the participants can really understand and apply what has been conveyed by the speaker.