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All Journal Jurnal Akuntansi
Irma Nurmalia
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH INDEPENDENSI AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT Irma Nurmalia; Ridwan Saleh
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.455 KB) | DOI: 10.37932/ja.v8i2.71

Abstract

This research was aimed to examine empirically the effect of audit independence, audit fee  and audit quality. The analysis used an independent variable of audit indpendence and audit fee. The dependent variable is audit quality. The sample of this research are auditors who worked on Kantor Akuntan Publik (KAP) Representative of South Jakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by a questionnaire distributed directly to auditors as much 67 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests and hypotheses testing of statistic f-tests. The result of this research showed that audit independence, audit fee  and audit quality.. Pressure obedience significantlysimultaneously or partially on audit quality at the Kantor Akuntan Publik (KAP) in the South Jakarta area.
Co-Authors Ridwan Saleh