PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta)

Bahasa Indonesia

  • Stefani Fransiska Lele Biri Universitas sarjanawiyata tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study was to determine the effect of competency, independence, and audit fees on audit quality at the Public Accounting Firm (KAP) in the city of Yogyakarta. Sampling is done by purposive sampling method, with a total of 39 auditors, the method used is quantitative method, by testing classical and multiple linear assumptions. This variable consists of competence, independence, audit fees, and audit quality. The results of this study indicate that in competency simulta, independence, audit fees affect audit quality with an F-test significance value of 0,000. Partially Independence has a partial effect of 0.00 and competence and audit fees do not have a subjective effect on audit quality with values ​​of 0.206 and 0.813. The results of this study can be concluded that independence has a positive effect on audit quality, while competence and audit fees do not negatively affect audit quality.


 


   Competence,Independence, Audit Fee and Audit Quality


 


 


 


 

Published
2019-01-28
How to Cite
LELE BIRI, Stefani Fransiska; ERAWATI, Teguh. PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 657 - 688, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/958>. Date accessed: 20 feb. 2019.