PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, PENGALAMAN AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Tangerang)
| Main Author: | Arafat, Arafat |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3297/1/PENGARUH%20INDEPENDENSI%20AUDITOR%2C%20ETIKA%20AUDITOR%2C%20PENGALAMAN%20AUDITOR%20DAN%20BESARAN%20FEE%20AUDIT%20TERHADAP%20KUALITAS%20AUDIT.pdf https://eprints.untirta.ac.id/3297/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study discusses the Effects of Auditor Independence, Auditor Ethics, Auditor Experience and the Amount of Fees on Auditon Audit Quality. The scope used is the public accountants who work in the Public Accounting Office (KAP) in Tangerang. The purpose of this study is to identify the effect of auditor independence, auditor ethics, auditor experience and the amount of fees auditon audit quality. This study uses primary data in the form of respondents' answers from questionnaire data collection. The analysis model of this study is multiple linear regression. The results of the study indicate that Auditor Independence does not significantly influence audit quality, this indicates that audit quality cannot be achieved if the auditor has a low attitude of independence. Auditor Ethics has a positive and significant effect on audit quality, this shows that the better the ethics of auditors the better the audit quality produced. Auditor experience has a positive and significant effect on audit quality, this shows that the more experience an auditor has in auditing, the better the quality of the audit that will be produced. Theamount Fee Auditdoes not have a significant effect on audit quality, this indicates that the time allocation for assignments is insufficient and not comparable with audit fees, it will result in poor audit quality. Keywords: Auditor Independence, Auditor Ethics, Auditor Experience, Audit Quality.