Pengaruh Independensi, Professionalisme, Kompetensi dan Besaran Audit Fee Terhadap Kualitas Audit
Daftar Isi:
- This study aims to examine the effect of independence, profesionalism, competence, and audit fee on audit quality. This study uses 33 data with respondents as external auditors who work in public accounting firms in the city of Surabaya. The sampling method used simple random sampling method. Tests carried out using descriptive analysis and evaluation of the outer model and inner model using the SmartPLS 3.0 application. The results showed that the independence and competence variables had a significant effect on audit quality. While the variables of profesionalism, and audit fee have no significant effect on audit quality.