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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN
Saswinda Permata Putri
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PENGARUH KOMITMEN AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI Nurfitri Elsya; Saswinda Permata Putri; Yulian Yanuardi; Haryono Umar
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5784

Abstract

This study aims to obtain evidence about the influence of auditor commitment to audit quality with an audit fee as a moderating variable. The population in this study was the auditor of KAP in Jakarta. The research sample used non probability sampling, namely in the form of convenience sampling KAP Auditors. The primary data collection method used is the questionnaire method. Data were analyzed using SPSS. The results of the study indicate that audits fee strengthen the positive influence of auditor commitment to audit quality.
Co-Authors Haryono Umar Nurfitri Elsya Yulian Yanuardi