Farhan Afif Nugraha
Universitas Muhammadiyah Riau

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Pengaruh Fee Audit, Etika Auditor Dan Pengalaman Kerja Terhadap Kualitas Audit Pada KAP Di Kota Jakarta Selatan Farhan Afif Nugraha; Rama Gita Suci; Dian Puji Puspita Sari
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62633

Abstract

This study aims to determine the influence of audit fees, auditor ethics, and work experience on audit quality at Public Accounting Firms (KAP) in South Jakarta. The study employs a quantitative approach using an explanatory research method. The research population consists of auditors working at "Big Four"-affiliated Public Accounting Firms in South Jakarta, with a sample size of 224 respondents. Data collection was conducted using a questionnaire with a 1–5 Likert scale. Data analysis involved descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that audit fees have a positive and significant effect on audit quality. Auditor ethics also have a positive and significant effect on audit quality, as does work experience. Thus, the more adequate the audit fees, the better the application of auditor ethics, and the greater the auditor's work experience, the higher the resulting audit quality tends to be.