Faktor-Faktor Mendasar Yang Memengaruhi Kualitas Audit: Uji Empiris Pada Kantor Akuntan Publik Wilayah Jakarta

Authors

  • Farid Rizqi Rahmatullah Universitas Krisnadwipayana
  • Munawaroh Universitas Krisnadwipayana

DOI:

https://doi.org/10.35137/jabk.v10i1.46

Keywords:

Competence, Independence, Audit Fee, Audit Quality

Abstract

This study’s purpose was to analyze the effect of basic factors consisting of Competence, Independence and
Audit Fees on Audit Quality at Public Accountant Firms in the Jakarta Area. Using 100 samples and
regression tests symultaneously show that these basic factors have a positive and significant impact on Audit
Quality. However, partially competence variable does not affect Audit Quality.

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Published

2023-04-05

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Farid Rizqi Rahmatullah, Munawaroh

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