JAE (Jurnal Akuntansi dan Ekonomi)
Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI

PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR)

Katherine Fauziah (UNIVERSITAS NEGERI SURABAYA)
Merlyana Dwinda Yanthi (Unknown)

Article Info

Publish Date
04 Jul 2021

Abstract

The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...