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All Journal E-JURNAL AKUNTANSI
I Putu Sisna Armawan
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit I Putu Sisna Armawan; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p11

Abstract

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.
Co-Authors I DEWA NYOMAN WIRATMAJA