因素——影响2020年雅加达引擎盖审计质量的因素

Michael Jovanca Ega, Hendang Tanusdjaja
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引用次数: 0

摘要

本研究旨在探讨审计独立性、审计能力、审计费用和审计任期对审计质量的影响。Primary data是本研究中使用的数据。共发放问卷94份,其中94份问卷通过Google表格发送。回收和使用的问卷共91份。数据处理采用logistic回归分析方法,采用SPSS 25版。研究结果表明,审计师独立性和审计师胜任能力对审计质量具有显著的正向影响。同时,审计收费和审计任期对审计质量的影响不显著
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020
This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality
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