PENGARUH INDEPENDENSI, AUDIT FEE, AUDIT TENURE, PENGALAMAN AUDITOR SERTA DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di kota Semarang)

Mohammad Saeful Fatah, Nila Tristiarini, Ngurah Pandji Mertha Agung Durya

Abstract


This research is focused on analyzing the effect of independence, fee audit, tenure audit, auditor experience and due professional care on the quality of audits at public accounting firms in Semarang city. Audit quality is a dependent variable, during independence, audit fee, audit tenure, auditor experience and due professional care as independent variables. The population used in this study is public accounting firms registered in the Indonesian Institute of Certified Public Accountants directory in 2021 in Semarang as many as 29 public accounting firms. The samples were nine public accounting firms out of 29 public accounting firms. Simple random sampling is a type of probability sampling in which this research used to select the samples. The type and source of data used during the study are primary quantitative data. The data were analyzed using multiple linear regression analysis with the help of SPSS version 22. This study shows that independence, audit fees and due professional care affect the quality of audits. At the same time, audit tenure and auditor experience do not affect the quality of the audit.


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