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All Journal Jurnal Akuntansi dan Pajak
Sucipto Sucipto
Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin
Economics, Econometrics & Finance Social Sciences

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PENGARUH RISIKO AUDIT TERHADAP KUALITAS AUDIT MELALUI FEE AUDIT PADA KAP DI JAKARTA Sucipto Sucipto; Titian Agustina
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.7809

Abstract

The aims of this study are (1) to analyze the effect of audit risk on audit fees in Jakarta, (2) to analyze the effect of audit risk on quality in Jakarta. (3) Analyze the effect of audit fees on audit quality in central Jakarta. (4) Analyze the effect of audit risk on audit quality through audit fees in Jakarta. The population in this study were public accounting firms in Jakarta, totaling 107 public accounting firms. From the total population, the research sample was used. The results show that 1 audit risk has an effect on audit fees, 2 audit risks have a negative effect on audit quality, 3 audit fees have an effect on audit quality, 4 audit risks have an effect on audit quality through audit fees at KAP West Jakarta.
Co-Authors Titian Agustina