Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal BISEI: Jurnal Bisnis dan Ekonomi Islam
Fatah Yasin, Eko
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi Fatah Yasin, Eko; Muawanah, Umi; Rosidi
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 6 No 2 (2021): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v6i2.2199

Abstract

Abstract: The study was conducted to determine empirical evidence of audit fees as a moderating variable for the independence and competence of auditors on audit quality. This study uses a quantitative approach using explanatory research type. The population consisted of 80 auditors in the Surabaya area. The research sample was 55 auditors with a sampling technique in the form of judgment sampling. Data collection using a questionnaire. To test the feasibility of the research instrument, the validity and reliability tests were carried out. Data were analyzed using multiple linear regression. The results show that auditor independence has a significant positive effect on audit quality, auditor competence has a significant positive effect on audit quality, audit fees strengthen the effect of auditor independence on audit quality and audit fees strengthen the effect of auditor competence on audit quality. Sampling is only at the Public Accounting Firm in Surabaya. Keywords: Independence, competence, audit quality, audit fees
Co-Authors Rosidi Umi Muawanah