The Audit Quality Affected: Audit Fee, Auditor Experience, Professional Ethics, Reputation of Public Accounting Firm
DOI:
https://doi.org/10.1229/tecempresarialjournal.v17i2.102Keywords:
Audit Quality, Fee, Experience, Ethics, Reputation.Abstract
Research Objectives of this study is for knowing and analyzing the influence of Audit Fee, Auditor Experience, Professional Ethics and Accountant Firm Reputation Public to Audit Quality trough a survey of Public Accounting Firms in Palembang City. The type of research used in this research is descriptive and associative research. The location of the research was carried out in 9 Public Accounting Firms in Palembang City. The population in this study were 49 auditors. The data used are primary and secondary data. The method of collecting data in this study was by distributing questionnaires. Testing the data used are validity and reliability tests. The data analysis technique used is descriptive statistical analysis and inferential statistics. Research results show that the results of the data test show that the instrument used is valid and reliable. The results of data processing from descriptive statistical analysis there are four variables that fall into the high criteria and one variable that falls into the medium criteria. From the inferential statistical analysis, the results of multiple linear regression, the coefficient of determination and the t-test indicate that the audit fee has an effect to audit quality, Influential auditor experience to audit quality. Auditor Professional Ethics is not taking effect to audit quality, and Reputation of Public Accountant Firm take effect to Quality Audits.
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