PENGARUH KOMPETENSI, INDEPENDENSI, AUDIT FEE, AUDIT TENURE PADA AUDITOR TERHADAP KUALITAS AUDIT

Ahmad Kurniawan Gea, NIM.: 19108040044 (2023) PENGARUH KOMPETENSI, INDEPENDENSI, AUDIT FEE, AUDIT TENURE PADA AUDITOR TERHADAP KUALITAS AUDIT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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