东雅加达一家会计师事务所的审计费用和审计任期对审计质量的影响

D. Riswandi
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引用次数: 0

摘要

本研究旨在找出审计费用、审计任期和审计质量是否会产生部分或同时的影响。研究对象为东雅加达地区的公共会计师事务所。所收集的数据是基于向东雅加达六家公共会计师事务所发放的调查问卷而获得的原始数据。收集到的数据将使用 SPSS 25 进行数据处理,并使用多重线性分析方法进行分析。本研究为定量研究。研究结果表明:1)审计费用对审计质量有部分影响。2)审计任期部分影响审计质量。3)审计费用和审计任期同时对审计质量产生影响。然后根据判定系数(R2)检验研究结果,R 平方值表明审计收费和审计任期对审计质量有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH FEE AUDIT DAN TENURE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK JAKARTA TIMUR
This research aims to find out whether audit fees, audit tenure and audit quality have an influence, either partially or simultaneously. The population used in this research is Public Accounting Firms in the East Jakarta area. The data collected is primary data taken based on questionnaires distributed to six Public Accounting Firms in East Jakarta. The data that has been collected will be calculated using SPSS 25 in data processing and analysis using the multiple linear analysis method. This research is quantitative research. The research results show that 1) audit fees partially influence audit quality. 2) audit tenure partially influences audit quality. 3) audit fees and audit tenure simultaneously have an influence on audit quality. Then the research results are based on the coefficient of determination test (R2), the R square value shows that audit fees and audit tenure have an effect on audit quality.
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