PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR)

  • Katherine Fauziah UNIVERSITAS NEGERI SURABAYA
  • Merlyana Dwinda Yanthi
https://doi.org/10.29407/jae.v6i2.15992
Abstract views: 1531 , pdf downloads: 1814
Keywords: Fee Audit; Independensi; Pengalaman Auditor; Kompetensi; Kualitas Audit

Abstract

The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.

References

Andrian, R. R., & Nursiam. (2017). Pengaruh Audit Tenure, Rotasi KAP, Ukuran Perusahaan, dan Ukuran KAP Terhadap Kualitas Audit ( Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia ( BEI ) periode 2012-2015 ). Seminar Nasional Dan The 4th Call of Syariah Paper ISSN 2460-0784, 364–378.

Armawan, I. P. S., & Wiratmaja, I. D. N. (2020). Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit. E-Jurnal Akuntansi, 30(5), 1208. https://doi.org/10.24843/eja.2020.v30.i05.p11

Bawono, I. R., & Singgih, E. M. (2016). Faktor-Faktor dalam Diri Auditor dan Kualitas Audit : Studi Pada Kap ‘ Big Four ’ di Indonesia, (June).

C. Jensen, M., & H. Meckling, W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Financial Economics, 305–360. https://doi.org/10.1177/0018726718812602

Irdiantyarisang, Marwah Yusuf, F. (2020). Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor. Jurnal Akuntansi Dan Ekonomi, 5(2), 1–13. https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14117

Falatah, H. F., & Sukirno, S. (2018). PENGARUH KOMPETENSI, INDEPENDENSI DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Inspektorat Daerah Di Propinsi Daerah Istimewa Yogyakarta). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19361

Faturrohman. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia.

Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi Dan Keuangan, 17(1), 12–27. https://doi.org/10.9744/jak.17.1.12-27

Giovani, A., & Rosyada, D. (2019). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Makassar. Jurnal Akuntansi Dan Keuangan, 2.

Haryadi, T. (2017). Pengaruh Kompetensi, Independensi, Integritas, Pengalaman Kerja, dan Etika Auditor , dan Etika Auditor Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Surakarta dan Yogyakarta). Skripsi, 1(2), 1.11.

Herawaty, N. (2011). Pengaruh Pengendalian Intern dan Lamanya Waktu Audit Terhadap Fee Audit, 13, 07–12.

Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay Dan Audit Tenure Terhadap Kualitas Audit Perbankan Yang Terdaftar. Prosiding Seminar Nasional INDOCOMPAC, 416–425.

Kurniasih, M., & Rohman, A. (2014). Pengaruh Fee Audit, Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit. Diponegoro Journal of Accounting, 0(0), 549–558.

Nugraha, A. B. F. (2012). Pengaruh Pengalaman, Due Professional, Care, dan Independensi Auditor terhadap Kualitas Audit. Jurnal Universitas Komputer Indonesia, 7, 1–25.

Nur’aini, C. (2013). Pengaruh Kompetensi, Independensi, dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Inspektorat Karanganyar dan Surakarta), 1–13.

Pradipta, G. K., & Budiartha, i ketut. (2016). Tekanan Anggaran Waktu Sebagai Pemoderasi Pengaruh Profesionalisme dan Pengalaman Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 15(3 JUNI), 1740-1766 2302-8556.

Safaroh, I., Susilawati, R., & Halim, A. (2016). Pengaruh Independensi, Profesionlisme, Rotasi KAP, dan Anggaran Waktu terhadap Kualitas Audit (Studi Empiris Kantor Akuntan Publik di Wilayah Kota Malang). Jurnal Riset Mahasiswa Akuntansi Unikama, 4(1), 1–15.

Sarca, D. N., & Rasmini, N. K. (2019). Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 26, 2240. https://doi.org/10.24843/eja.2019.v26.i03.p21

Sutrisni, N. K., & Wirakusuma, M. (2017). Pengaruh Fee Audit , Pengalaman Auditor dan Due Professional Care Pada Kualitas Audit Fakultas Ekonomi dan Bisnis , Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis , Universitas Udayana ( U. E-Jurnal Akuntansi Universitas Udayana, 21, 1933–1962.

Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. https://doi.org/10.37195/jtebr.v1i2.44

Triarini, D., & Latrini, M. (2016). Pengaruh Kompetensi, Skeptisme Profesional, Motivasi, Dan Disiplin Terhadap Kualitas Audit Kantor Inspektorat Kabupaten/Kota Di Bali. E-Jurnal Akuntansi, 14(2), 1092–1119.

Yuniarti, R. (2011). Audit Quality and Audit Firm Size. Journal Of Global Management, 2(1), 84–97.

PlumX Metrics

Published
2021-07-04
How to Cite
Fauziah, K., & Dwinda Yanthi, M. (2021). PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR). JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(2), 61-70. https://doi.org/10.29407/jae.v6i2.15992
Issue
Vol. 6 No. 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 6 No 2 Tahun 2021

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License