Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit

Abstract

This research shows several cases related to audit quality by auditors. Therefore, this study aims to examine the effect of auditor independence, auditor competence, audit fees, and audit tenure on audit quality by auditors in public accounting firms in Indonesia. The sample population in this study are public accounting firms in Indonesia from 17 cities and 55 public accounting firms. The research sample was determined using the questionnaire method with a total sample of 101 responses. The research data was analyzed using the Structural Equation Modeling (SEM) method. The results showed that auditor independence has a negative effect on audit quality, while auditor competence, audit fees, and audit tenure have a positive effect on audit quality.