%A NIM.: 19108040044 Ahmad Kurniawan Gea
%O Pembimbing: Egha Ezar Junaeka Putra Hassany, S.E.I.,M.E
%T PENGARUH KOMPETENSI, INDEPENDENSI, AUDIT FEE, AUDIT
TENURE PADA AUDITOR TERHADAP KUALITAS AUDIT
%X Audit quality is a systematic and independent examination in determining the level
of quality of activities and the achievement of audit results on reports and financial
reporting systems. large-scale fraud incidents that occur such as Enron, Andersen,
Garuda Indonesia, and Telkom show the importance of good audit quality being
applied. The novelty in this study is the use of audit fee and audit tenure variables.
This study aims to determine the relationship between competence, independence,
audit fees and audit tenure on audit quality in auditors in Yogyakarta. Using the SEM
method with primary data through a questionnaire. The sample used was 79 from the
population of auditors who work at KAP in Yogyakarta. This study found that
competence, audit fees and audit tenure have a positive and significant effect on audit
quality while independence has no effect on audit quality.
%K Kompetensi Auditor, Independensi Auditor, Audit Fee, Audit Tenure, Kualitas Audit
%D 2023
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib60662