Open AccessFAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020
Author(s) -
Michael Jovanca Ega,
Hendang Tanusdjaja
Publication year - 2022
Publication title -
jurnal kontemporer akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2809-7912
DOI - 10.24912/jka.v2i1.18120
Subject(s) - audit , quality audit , competence (human resources) , logistic regression , auditor independence , accounting , business , auditor's report , joint audit , psychology , medicine , internal audit , social psychology
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