Dewi, Kurnia Sari
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Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit Elen, Trismayarni; Prasetio, Mochammad Adam; Dewi, Kurnia Sari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.28322

Abstract

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in the South Jakarta area. Multiple regression was used to test hypothesis to analyze effect of factors that cause audit quality. The results of this study shows that  there has a positive effect on organizational culture, the auditor's professional code of ethics and audit fees on audit quality.