This study uses a quantitative approach and was designed using a verification descriptive research type. The findings show a regression coefficient of 0.489 or 48.9% for the influence of competence on professional auditors, and the regression coefficient is positive. This suggests that as the competency of professional auditors increases, their professionalism also increases. The partial test relationship model for competence with professional auditors is also significant, with a t-test result of 7.196, which is greater than the t-table alpha of 0.05 (df = 163) of 1.654. The computer output is sig 0.000, which is smaller than alpha (α = 0.05). The t-test results for this competency partial regression model can estimate the professional auditor, which is determined by competence. The study also found a regression coefficient of 0.439 or 43.9% for the influence of independence on professional auditors, and the regression coefficient is positive

Keywords : Competence; Professional Auditor; Independence; Motivation.