PENGARUH KOMPETENSI, DUE PROFESSIONAL CARE, PENGALAMAN KERJA, DAN BESARAN FEE AUDIT PADA KUALITAS AUDIT
ABSTRACT: Issues concerning
the poor quality of audit into the public spotlight in recent years, this was
due to the involvement of the public accountant in it. This study aims to
determine the effect of competence, Due professional care, work experience, and
the amount of audit fees in the audit quality. This research was conducted at
the KAP listed on IICPA 2015. The sample was selected using sampling techniques
saturated. Data obtained by distributing questionnaires to the auditor and the
analytical techniques used is multiple linear regression. Based on the
analysis, known competence, due professional care, work experience, and the
amount of audit fee positive effect on audit quality. Four variables were able
to explain the changes in audit quality by 61.9% while the remaining 38.1% is
explained by other variables not input in the research model.
Penulis: I Nyoman Wisnu Bayu
Pranadata, I Dewa Nyoman Badera
Kode Jurnal: jpakuntansidd160102
