Dhatu, Dharma and Diana, Patricia (2020) KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT. Jurnal Akuntansi Kontemporer, 12 (2). ISSN 2685-9971
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Abstract
Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality.
| Item Type: | Article |
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| Keywords: | Auditor Internal Quality; Audit Fee; Audit Quality |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.45 Auditing |
| Sustainable Development Goals: | Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 08. Promote sustained, inclusive and sustainable economic growth, full and productive employment and work for all Goal 09. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation |
| Divisions: | Faculty of Business > Accounting |
| Date Deposited: | 13 Dec 2021 23:08 |
| URI: | https://kc.umn.ac.id/id/eprint/19543 |
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